9911796707
TMI Blog2000 (11) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Jyoti Balasundaram, Member (J)]. In this case Modvat credit of Rs. 10,26,160.75 has been disallowed and a penalty of Rs. 11 Lakhs has been imposed on the applicant. The period in dispute is March 1993, July 1993 and August 1993. Credit of Rs. 9,94,877.40 taken on photo polymer films and alumina ceramic substrates has been denied on the ground that they were not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm of photo film and that this variation is not a ground, prima facie, to deny credit. Regarding alumina ceramic substrate the applicants have declared this item under Heading 6902.90 in declaration dated 22-1-1992, while they have received ceramic alumina substrate falling under Heading 6901.90. This, coupled with the unrebutted submission that the extended period of limitation is, prima facie, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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