9911796707
TMI Blog2005 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal No. 609/03 dated 12-11-2003 by which the Commissioner (Appeals) has upheld the Modvat credit taken suo motu by the respondents M/s. Mahle Migma Ltd. 2.When the matter was called, no one was present on behalf of the respondents inspite of the matter having been adjourned on the last date of hearing in the presence of the Advocate. I, therefore, heard Shri P.M. Rao, learned Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the Modvat credit was reversed by them under protest and a letter of protest dated 24-11-1997 was addressed to the Assistant Commissioner which was acknowledged by the Officer of the Commissionerate on 16-12-1997 and that the respondents again by letter dated 25-2-1998 informed the Assistant Commissioner that they intend to take credit as it had been wrongly reversed under pressure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On query from the Bench, learned Departmental Representative mentioned that it is not clear from the records as to whether any show cause notice has so far been issued, to the respondents for denying the Modvat credit on the ground that goods are not capital goods as per Explanation to Rule 57Q. In the present matter, the respondents had after reversing the credit, filed the letter of protest whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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