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TMI Blog2016 (7) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... aken care of the circular and not indulge any party in unnecessary litigation, as even the facts suggest that very initiation of the proceedings against the petitioner to deny the benefit of modvat credit was after the circular had already been issued, which entitled the petitioner to the benefit of modvat credit. - the writ petition is allowed. - CWP No. 9421 of 2001 (O&M) - - - Dated:- 13-7-2016 - MR. RAJESH BINDAL AND MR. HARINDER SINGH SIDHU, JJ. For The Petitoner : Mr. Deepak Gupta, Advocate For The Respondent : Mr. Anshuman Chopra, Advocate Rajesh Bindal J. The grievance of the petitioner is that though it was entitled to benefit of modvat credit on purchase of tray casting used in the process of manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing upon circular No. 276/110/96-TRU dated 2.12.1996. Once the claim of the petitioner is squarely covered in terms of the circular issued by the department, the petitioner should not be denied the benefit thereof. Merely because he had not been able to cite the circular at the relevant time, when the appeal was heard, though it was the duty of the counsel appearing for the department to have produced the same, the petitioner could not be denied the benefit admissible to it. Rather, the department should not have preferred the appeal against the order passed by the first Appellate Authority once the claim of the petitioner was in consonance with the circular issued by the department. On the other hand, learned counsel for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the department by issuing circular No. 276/110/96-TRU dated 2.12.1996, the denial thereof to the petitioner is totally illegal. Even if the petitioner had failed to refer to the circular at the time of hearing of the appeal before the Tribunal, in fact, it was the duty of the department itself to have taken care of the circular and not indulge any party in unnecessary litigation, as even the facts suggest that very initiation of the proceedings against the petitioner to deny the benefit of modvat credit was after the circular had already been issued, which entitled the petitioner to the benefit of modvat credit. Even if that was so, still when the matter was again brought to the notice of the Tribunal by the petitioner by filing rectifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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