9911796707
TMI Blog2016 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... e not suppose to take credit in respect of these imported goods, justified? - Held that: - I find that entire foundation of the case for denial of modvat credit is that the appellant had filed declaration to the customs as per condition of exemption notification No. 22/99-Cus. As per the said declaration the goods are meant for resale therefore on such goods modvat credit is not available. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant-assessee. - APPEAL NO.E/1590, 1591/06 - ORDER NO.A/93512-93513/16/SMB - Dated:- 26-10-2016 - Mr Ramesh Nair, Member (Judicial) Shri. C.S. Biradar, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent Order The fact of the case is that the appellant have imported various materials which are usable in the production as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in connection with the availment of notification No. 22/99-Cus that this imported goods meant for re-sale, therefore they were not suppose to take credit in respect of these imported goods. The Adjudicating authority has confirmed the demand which was upheld by the Commissioner(Appeals) therefore appellant is before me. 3. Shri. C.S. Biradar, Ld Counsel for the appellant submits that only reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken double benefit inasmuch as claimed exemption under Notification No. 22/99-Cus from payment of special additional duty and at the same time they have availed modvat credit in respect of CVD. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that entire foundation of the case for denial of modvat credit is that the appellant had filed de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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