9911796707
TMI Blog2000 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... sted for hearing on the stay application, the issue being small, the appeal itself was taken up for final hearing by granting waiver of pre-deposit of duty of Rs. 76,472.08/-. 2. I have heard Shri D.D. Gwalani, Advocate for the appellants and Shri K.M. Patwari, JDR for the department. 3. The appellants operate under the Modvat scheme. The fact of physical receipt of the duty paid inputs in sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the reference of delivery challan no. in the invoice vice-versa are co-relating. This can be taken as substantial evidence that goods have been physically received by the Assessees and hence Modvat credit cannot be denied. The Assessees have accepted the fact that due to lapse on part of their staff they could not account for the same in RG 23A Part II. However, as per Rule 57G(3)(a) -, every ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the only receipt of the inputs is not sufficient for availment of Modvat credit but its actual use in the manufacture of the final product, or its use in relation to manufacture of final product is of paramount importance. I would therefore hold that the impugned order of Assistant Commissioner of Central Excise lacks requisite verification by him/on his behalf in respect of this aspect. The objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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