2005 (8) TMI 612

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..... y is present for the respondents. Accordingly I have heard the ld. DR and have gone through the impugned order. 2. The respondents are the manufacturer of denatured ethyl alcohol and fuel oil. They had cleared 1993.820 MTs of Molasses under bond executed by merchant exporters. Inasmuch as the merchant exporters were unable to export the same and sought to divert the consignment for home consumpt .....

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..... s, utilisation of the input in manufacture of duitable final product has also not been challenged. Authenticity of the TR-6 challan has also not been disputed. The only objection which remains is that in Rule 57G, TR-6 challan has not been specified as valid duty paying document. It cannot be denied that TR-6 challan is also an instrument for payment of dues to the Government and the same is presc .....

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..... ector of Central Excise reported in 1998 (25) E.L.T. 527 (Tri.) has also held that TR challan is valid duty paying document. Therefore, order of the adjudicating authority denying Modvat credit is not maintainable, and hence quantum of imposition of penalty upon the appellant does not arise. In view of the foregoing discussion, I pass the following order:- The appeal of the appellant is allowed .....

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