2001 (10) TMI 983

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Bhowmick, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of the duty amount of Rs. 13,912.00 (Rupees thirteen thousand nine hundred and twelve), I take up the appeal itself with the consent of both sides. 2. The said amount has been confirmed against the appellant company by denying them the benefit of Modvat credit in respect of the imported Copp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stores to Nasik through the transporters. As such, he submits that the appellants having intimated the Assistant Commissioner about their intention of availing of Credit, there was sufficient compliance with the provisions of Rule 57G and merely because a specific declaration in the prescribed proforma was not filed, the same should not be made a ground for denial of Credit. 3. After hearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue. However, as the invoices showing clearance of the Copper Alloy Bars by reversing the Modvat credit originally availed by them, have not been produced before me, I remand the matter to the Assistant Commissioner for looking into the said aspect and to allow the Credit after verifying the said invoices. The appeal is disposed of in the above terms. 4. Vide the impugned Order, the Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X