2001 (10) TMI 829

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..... This appeal arises against the Order-in-Appeal passed by the Commissioner (Appeals) who has denied the Modvat credit of amounting to Rs. 3,77,453/- which was taken by the appellants on the strength of documents/Bills for Miscellaneous Charges issued by Chennai Customs House which shows the same to be payments due for five different Bills of Entry. The Commissioner (Appeals) found that this parti .....

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..... e light of eligibility of credit and its quantum with respect to the procedure prescribed under Rule 57E; it is also to be examined on facts whether the inputs are covered by all five Bills of Entry and credit taken has been accounted for by the appellants in RG-23A Pt II Register. Appeal is therefore allowed by way of remand after setting aside the impugned orders, to the original authority, to r .....

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