2005 (1) TMI 497

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..... ri Randhir Singh, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. In this appeal, which has been filed against the impugned order-in-original, the issue relates to the denial of Modvat credit to the appellants on GP sheets. 2. The credit on the GP sheets for the disputed period April, 1995 to June, 1999 has been sought to be denied to the appellants by the Revenue on the .....

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..... ure of OE parts and were also not actually used, but disposed of in the open market in a clandestine manner. The appellants used only HR/CR sheets in the manufacture of the OE parts, after purchasing from the market. 5. But these allegations, in our view, do not stand proved from any tangible evidence. The enquiry made from OE parts manufacturer, namely Punjab Tractors Ltd. (in short P.T.L.) for .....

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..... ever used by them. None of these companies had also even disclosed the names of OE parts which could not be manufactured out of GP sheets. 6. The GP sheets were purchased by the appellants from the registered dealers which had been detailed in the impugned order in para 7 and none out of them has denied that these sheets were not sold by them to the appellants under the cover of duty paid invoic .....

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..... t time. There is also nothing on record to suggest that before defacement or thereafter, any officer visited the factory premises of the appellants to ascertain the actual purchase and use of these sheets by them in the manufacture of the OE parts. The department very well knew that the credit had been availed by the appellants on these sheets being inputs for the manufacture of OE parts during th .....

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..... hers, the Tribunal allowed Modvat credit under similar circumstances to the assessees. The case of the appellants also stand covered by the ratio of law laid down in these cases. 8. In view of the discussion made above, the impugned order is set aside and the appeal of the appellants is allowed with consequential relief as per law. (Operative part of the order pronounced in the open Court .....

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