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TMI Blog2007 (4) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. E/1013/04/MAS - Final Order No. 461/2007 - Dated:- 26-4-2007 - [Order per] - M/s. Malini Textiles Private Limited, Chinniampalayam (MTPL) has filed the subject appeal against the order of the Commissioner of Central Excise (Appeals), Coimbatore. In the impugned order, the Commissioner (Appeals has upheld the order of the Additional Commissioner of Central Excise, disallowing Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n receipt of these consignments on the basis of the 52A invoices under cover of which consignments of "usable man-made fiber generated waste processed for spinning" had been received at its Branch Office. Proceedings had been initiated to disallow the modvat credit relating to the man-made fibre generated waste availed by the assessee against forms XXVII covering "P.C. Waste", to demand duty on cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissibility of modvat credit pertaining to consignments received in the Registered Office and admissibility of credit covered by documents bearing minor discrepancies in the description of the goods cited by the assessee not relevant to the case on hand. For the above reasons, the original authority disallowed Modvat credit of Rs. 1,48,599/-, demanded an amount of Rs. 1,23,709/- towards the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir claim that the same goods received at the Branch Office had been received later at their factory been true, the assessee had enough opportunities to establish the position before the lower authorities with records relating to production of the finished goods and the accounts of raw material. As the products "usable man-made fibre generated waste processed for spinning" and "P.C. Waste" (Polye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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