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TMI Blog2001 (6) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the respondents. 3. Originally the respondents were issued a show cause notice dated 28-5-96 proposing to disallow Modvat credit of Rs. 1,49,35,146/- on the ground that imported goods have been split into lots and have been despatched separately from ICD, Tughlakabad without duty paying documents. However, on adjudication the Assistant Commissioner dropped the proceedings with respect of the credit of Rs. 1,08,82,212.52 but disallowed the Modvat credit of Rs. 40,52,923.48 and imposed equivalent amount of personal penalty on the respondents, on appeal against the above order of the Assistant Commissioner, the Commissioner (Appeals) vide his impugned order set aside the same. Hence the present appeal by the Revenue. 4. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... An amount of Rs. 23,75,714.37 was disallowed on the ground that the Original GRs have not been produced by the respondents. Showing transportation of the goods to the respondents factory. 5. The Commissioner (Appeals) in his impugned order has observed as under - "In this regard I have examined the facts and found that Modvat credit amounting to Rs. 16,77,209.20 involved on 3 Bills of Entry of Sl. 1, 2 and 14 of Annexure to the impugned order has been disallowed on the ground that the same were not received in the original packed condition; whereas the goods were transported/received directly from the Bombay Port to the factory. The material was received at the port in the drums kept in the container and transported in the trucks to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find any merits in the Revenue's appeal as regards the above issue is concerned. 6. For the remaining amount of Rs. 23,75,714/-, it is seen the Assistant Commissioner disallowed the same on the ground that original GRs have not been produced by the respondents. As against this, Commissioner (Appeals) has relied upon the original copies of Material Receipt Memos, which contained reference of container number and Original Sales Tax Form 31, which indicates that the containers have been transported from Tughlakabad to the factory of the appellants. The Commissioner (Appeals) in respect of the said quantum of credit as observed :- "Therefore I come to the conclusion that when it is found from above these documents and the related Trip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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