9911796707
TMI Blog2007 (8) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has challenged the order of the Commissioner (Appeals) made on 20-7-2005 setting aside the order-in-original by which the adjudicating authority had disallowed the credit of Rs. 1,48,500/-. 2. The learned authorized representative for the department has contended that the credit and debit facility in respect of Modvat credit can be available only for the entries made in RG-23A Part-II r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reprocessed goods in the factory, either in RG23 Part-II or in the PLA maintained by the manufacturer under Rule 57G(7). 4. When the inputs were to be removed under Rule 57F(4) for the purposes mentioned therein, an amount equal to 10% of the value of such inputs was required to be debited as provided in sub-rule (6)(1) of Rule 57F. It was provided by clause (2) of sub-rule (6) of Rule 57F t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7) of Rule 57G of the Rules. The Commissioner (Appeals) has, therefore, rightly passed the impugned order in accordance with the said provision and following the ratio of the decision of the Tribunal in Pami Metal (P) Ltd., (supra) warranting no interference by this Court. The appeal is, therefore, dismissed. (Order dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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