2003 (10) TMI 562

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..... [Order per : K.D. Mankar, Member (T)]. The appellant's unit was visited by the Central Excise officers for stock verification, which resulted in noticing shortage of inputs. The finished goods are picture tubes for Monitors. The inputs are glass shells. Total shortage was 9417 glass shells. The appellants reversed the Modvat credit of Rs. 10,63,676/- on 23-4-1993 corresponding to the cre .....

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..... ation order, it has been held that, only specified duty paying documents can be the basis for taking Modvat credit and the certificate issued by Supdt. (Prev.) is not a valid document for taking credit. The order of the Commissioner (Appeals) is merely reiteration of the order-in-original. In this connection, we note that the objection of the lower authorities is without any basis. The duty paying .....

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..... no corresponding payment of duty thereon was made at the point of clearance of the glass shells. We are unable to fathom, as to how this debit entry could not be considered as the payment of duty on the glass shells. The certificate from the Supdt. (Prev.) merely refers to this payment and correlates the same to be pertaining to 9417 glass shells. The ld. DR vehemently argued that, these glass sh .....

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