2001 (7) TMI 411

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is directed against Order-in-Appeal No. 32 (KDT) CED/JPR-I/99, dated 15-7-1999 of the Commissioner of Customs and Central Excise, Jaipur. The facts of the case are that the appellant is a manufacturer of motor vehicle chassis. They took Modvat of over Rs. 12,000/- in respect of 2 purchases of inputs made by them in December 1995. Under Order-in-Original No. 68/96, dated 5-8-1996 Assistant Commiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sstt. Manager, submitted that what was involved in the present case is the implementation of an order passed in their favour by the Commissioner (Appeals) and the lower authorities were in error in rejecting their claim on the ground that the claim was time barred. Heard the ld. DR also. 3. It is clear from the facts on record that what was involved was only the implementation of the order dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X