9911796707
TMI Blog2006 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty under cover of prescribed statutory documents. Therefore, the impugned order demanding credit of duty availed by the appellant, of the duty paid on the goods received by it, after repair/reconditioning is not sustainable. - E/861/2001 - A/393/2006 - Dated:- 4-5-2006 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P. Karthikeyan, Member (T)]. - M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ius, learned Counsel appeared for the appellants and argued that Central Excise Officers having jurisdiction over M/s. SPIC (HCD) were not competent to revise the assessment appearing on the invoice covering the goods received by it. He cited the order of the Mumbai Bench of the Tribunal in the case of Owens Bilt Ltd. v. CCE, Pune reported in 1998 (101) E.L.T. 642 (Tribunal) as per the ratio of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by it, after repair/reconditioning is not sustainable. We also find that the Tribunal in Kerala State Electronic Corporation v. CCE, Kochi, reported in 1996 (84) E.L.T. 44 (Tri.) held that "the recipient of the input was entitled to take Modvat credit of the duty paid on the inputs received by it, and credit could not be restricted by the authority having jurisdiction over the recipient of the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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