9911796707
TMI Blog2011 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments - fact that in the declaration filed the details about the invoices, nature of capital goods and duty have been indicated and further, both the lower authorities have not observed that goods have not been received or non duty paid or appellants are not eligible on merits. Under these circumstances, the appellants are eligible for modvat credit and accordingly, the impugned order is set aside and appeal is allowed with consequential relief - Decided in favour of assessee. - E/1684 of 1999 - - - Dated:- 29-7-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri Dhaval Shah, Advocate For Appellant : Shri J.S. Negi, SDR Per : Mr. B.S.V. Murthy; Appellants received capital goods during the period from 31.03.1994 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lapses, if he is satisfied that the duty due on the capital goods have been paid and such capital goods have actually been used or are to be used in the manufacture of final products. The Board vide its Circular No. 441/7/99-CX dated 23 Feb 1999 clarified that Assistant Commissioners prior to issue of show cause notices should conduct enquiries with regard to duty paid nature of the goods and their use etc. and ensure that show cause notices are not issued for procedural lapses and without making proper enquiries. It was also directed that all pending cases may be disposed of accordingly. The very same question had come up before the Hon'ble High Court of Punjab Haryana in the case of Commissioner of Central Excise, Delhi vs. A.B. Card C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which they were brought into factory, procedural lapses should not be come in the way of availment of modvat credit. Since the issue is more than 12 years old, it would not be appropriate to send the matter back for verification of documents. I have taken note of the fact that in the declaration filed the details about the invoices, nature of capital goods and duty have been indicated and further, both the lower authorities have not observed that goods have not been received or non duty paid or appellants are not eligible on merits. Under these circumstances, the appellants are eligible for modvat credit and accordingly, the impugned order is set aside and appeal is allowed with consequential relief. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
