2007 (9) TMI 603

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der whereby benefit of Modvat credit was denied on the ground that no declaration before taking credit has been filed and in respect of shapes and sections. The assessee has not furnished any evidence in support of their claim for actual use of these items. 3. The contention is that the appellant filed necessary declarations before taking credit and all the items are used as part of specified c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roduced copy of declarations and in respect of shapes and sections, the contention is that these are used as parts of digestor. Therefore, matter requires reconsideration, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording an opportunity of hearing to the appellant. The appeal is disposed of by way of remand. (Dictated pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X