2004 (3) TMI 598

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..... order-in-appeal passed by the Commissioner (Appeals), whereunder the order of adjudicating authority denying the Modvat credit, was confirmed. 2. Heard both sides. 3. The facts in brief are that the appellants received a consignment of 200 MT of Muriate of Potash, which was originally imported by M/s. Indian Potash Ltd., vide Bill of Entry No. 5 dated 29-4-99. The quantity of 200 MT was part q .....

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..... the manufacture of complex fertilizer, the appellants had taken the credit for 300 MT whereas the clearance for industrial use was only 250 MT. If the clearance for industrial use was 300 MT then the balance quantity for fertilizer use should be 25,500 MT. 6. On careful examination of the zerox copy of the bill of entry. I note that the actual quantity is only 149.250 MT as per the invoice which .....

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