9911796707
TMI Blog2003 (9) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... C.N.B. Nair, Member (T)]. The dispute is regarding the Modvat claim of about Rs. 2.4 crores in respect of the goods used by the appellant, M/s. Cochin Refineries Ltd. in its unit expansion project. The credit has been denied on the ground that prescribed duty paying documents are not available with the Refinery. The facts of the case are that the appellants procured the goods during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents. In terms of this certificate, copies of duty paying documents have also been issued from the capital goods manufacturing company. It is the appellants submission that since receipt of duty paid machinery and its utilization in the expansion project remained confirmed, it was not justified on the part of the Central Excise authorities to deny credit due to the appellants. Learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable copies of GP1s are not modvatable copies, learned Counsel pointed out that this Tribunal, in the case of Indian Steel Wire Products Ltd. v. CCE, Jamshedpur - 2000 (118) E.L.T. 150 (Tribunal) has held that credit is not to be disallowed on attested photocopy of gate pass provided duty paid character of goods is otherwise established. As against the aforesaid submissions on behalf of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment as well as the amount of duty paid. There is also no objection regarding the delay in taking the credit inasmuch as credit could be taken only after installation of the machinery. Since the transaction is fully proved and copies of prescribed documents indicate full particulars of payment of duty and the amount of duty paid by the manufacturer/supplier, we are of the view that denial of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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