9911796707
TMI Blog2003 (12) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ere allowed and the stay petitions were allowed un-conditionally. 2. We agree with the above contention of the ld. Consultant. Accordingly, we modify the stay order and dispense with the condition of pre-deposit of duty and proceed to take up the appeals itself inasmuch as the issue is decided in favour of the appellants by the earlier decision of the Tribunal. 3. The main appellant, M/s. R.S. Enterprises, is engaged in the manufacture of HDPE Pipes out of Polyethylene granules. The HDPE pipes so manufactured by the appellants are being supplied by them to the Department of Telecommunication under a contract entered with them. The appellants had availed Modvat credit of duty paid on various grades of HDPE granules which have not alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce any evidence that the granules purchased by them were sold in the market. They have also not been able to produce any evidence to show that the granules which were allegedly used in the manufacture of the HDPE pipes were purchased by the appellants from a particular person, specifically the small-scale industries, which are exempted from payment of duty. In any case, they would have got the Modvat credit on all types of granules. Therefore, we do not find any motive which could be attributed to the appellants for using the granules of a grade different from the one specified by the DOT. However, the Department of Telecommunication has not rejected any of the consignments on the ground that the pipes were not made as per the speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hit by limitation and is time barred. Moreover, all the transactions were genuine and not fictitious and Modvat credit has been taken on the quantity of inputs purchased by them and received in the factory. We, therefore, allow the appeals with consequential relief, if any, by setting aside the impugned order. Ordered accordingly. 6. The above order was subsequently followed by the Tribunal in the case of M/s. Brijmohan Sheokishan and Others v. C.C.Ex., Kolkata, [2003 (160) E.L.T. 188] wherein the detailed submissions made by the appellants and the Revenue have been noted and after following the earlier order, the impugned orders were set aside. 7. After carefully considering the submissions made from both the sides, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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