9911796707
TMI Blog2002 (7) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : P.S. Bajaj, Member (J)]. This appeal has been filed against the impugned order-in-appeal dated 8-8-2001 vide which the Commissioner (Appeals) had modified the impugned order-in-original of the Asstt. Commissioner. 2. The appellants are engaged in the manufacture of Ball Bearings. Their factory premises was visited on 3-6-1998 by the Central Excise Preventive Officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the allegation that they did not possess the machine for the clear and complete manufacture of the Ball Bearings. They also avered that the unit at Badarpur belonged to them and even sometimes at the time of need, raw-material/components were called from that unit, on payment of duty by issuing the invoices under Rule 52A of the Rules. They further avered that they had cleared all the goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear and complete manufacture of the Ball Bearings and that they were only doing the job work, and that the complete manufacture of the Ball Bearings was being done by them by their unit at Badarpur which was independently registered with the Central Excise. But there is no cogent, convincing and reliable evidence on the record to substantiate this ground. They had clearly explained that they had o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs independently on payment of duty. It is not the case or allegations of the Department, that this unit cleared the goods in a clandestine manner without payment of duty. Having cleared the goods on payment of duty during the disputed period, the Patparganj unit of the appellants was therefore entitled to claim the Modvat credit in respect of the duty paid inputs used in the manufacture of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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