9911796707
TMI Blog2002 (1) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. The applicants are not present but requested for disposal on merits. On examination, I find that the issue is limited. The appeal itself is taken up for disposal. This was done on granting waiver of duty and penalty as prayed for. 2. The appellants are situated at Ahmedabad and availed of the facility of Modvat credit. Credit of Rs. 73,499/- was taken on the basis of a Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had made an error in relying on the letter of the Customs Authorities. It was claimed that no refund has been made of the CVD. It was claimed that if the authorities doubted the physical receipt of the goods in the Ahmedabad factory, they could have made suitable enquiry. The Commissioner (Appeals) however, maintained that no evidence has been produced to establish that the goods were physically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by company and the utilisation was made in a Division thereof and the credit taken by the Division was held as eligible. Similar situation occurred in the case of import in the name of Head Office and utilisation in the factory [S.T.S. Chemicals Ltd. v. CCE - 1999 (111) E.L.T. 870]. 6. The Modvat Rules provide for entries of receipt, storage and utilisation of inputs in the form of RG 23A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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