2001 (1) TMI 322

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pensing with the condition of pre-deposit of duty, I take up the appeal itself with the consent of both sides. It is seen that the Modvat credit has been denied in respect of Dissolver Equipped with Turbo Mixer Inner and Outer Jacket, on the ground that instead of eight pieces as shown in the invoices, two pieces have been entered in the RG-23C Part-I. It has been explained to me by the representa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to rectify the mistake made in RG-23C Part-I, and in view of uncontroverted position that the appellants have received the Capital Goods in their factory and installed the same, I see no reason to deny the Modvat credit to them. Accordingly, the said portion of the impugned Order is set aside. 2. Other amounts of Rs. 2,699.00 and Rs. 96.00 have been disallowed on the ground that the Coils recei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X