9911796707
TMI Blog2005 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit under Notification 8/96 by clearing the goods at NIL rate of duty without availing Modvat credit. It was noticed that in the month of February 1997, though they had cleared the goods at NIL rate, they had availed credit in the month of January 1997. On instructions of the Range Superintendent, they reversed the entry of credit of Rs. 77,550/- under protest on 30-1-2002. Subsequently refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were availing the benefit of nil rate of duty under Notification No. 8/96. Further, it is seen that the input invoice were defaced by the Range Superintendent also the appellant was never given any Show Cause Notice regarding non admissibility of Modvat credit. Therefore, credit cannot be denied on the ground that the Modvat credit availed by them was not admissible. As the appellant has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f they had filed declaration under Rule 173B of erstwhile Central Excise Rules, 1944 claiming the benefit of Notification No. 08/96-C.E., dated 23-7-1996 since if they claim the benefit of a particular exemption notification they also under take to abide by the terms of the exemption notification with harmonious interpretation of relevant provisions of law. (Rule 57C/57CC) of Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evade Central Excise duty. 3. When the matter was called, none appeared for the Respondents. Heard the ld. DR, considered the matter and it is found - (a) the credit availed taken in register has to be objected not allowed, if held to be not eligible, by issue of a notice. That appears to be not done in the period prescribed. Therefore there is no infirmity in the order of ld. CCE ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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