9911796707
TMI Blog2002 (5) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... hankar, Member (T)]. The applicant is absent and unrepresented despite notice. After reading the relevant papers and hearing the departmental representative on the stay application, we have decided, with his consent, to take up the appeal itself for disposal. 2. The appellant was engaged in the manufacture of components of motor vehicle parts, either for sale by it directly to its own cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods that it made for Lucas Indian Services Ltd. were not entitled for the exemption and ought to be treated differently. Adjudicating on the notice, the Assistant Commissioner denied Modvat credit on the view that evidence has not been shown that credit was not taken in the manufacture of goods that the appellant cleared without payment of duty, and on further ground that circular of the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hundred lakhs. Paragraph 3 exempts clearances of the kinds that are specified in for determining the value of the clearances for home consumption. Clause (b) of this paragraph specifies clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4. 6. The clearances that the appellant made as a job worker for Luca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared without duty, is obviously untenable. As the appellant has rightly pointed out, it is not possible to see how an assessee can specifically show that Modvat credit was not taken except making an averment to this effect. It is not denied in the order that the inputs used in the manufacture of the goods for which exemption was claimed were not entered in the RG23A register, nor is any specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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