TMI Blog2000 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Assistant Collector, Central Excise, Bhopal) of his claim for Modvat credit in respect of the duty paid on inserts used in the manufacture of sleepers supplied by the petitioner to the railways during 1-3-1987 to 4-11-1988. The respondent No. 3 vide his order dated 13-2-1991 (Annexure F) has refused the claim solely on the ground that the claim for Modvat credit was made belatedly. 2. It is, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner for the delay before rejecting his claim on the ground of delay. 4. Having heard the learned counsel for the parties and considered the facts and circumstances of the case I dispose of this petition with direction to respondent No. 3, Assistant Collector, Central Excise, Bhopal (now Assistant Commissioner, Central Excise) to reconsider the claim for Modvat credit after taking into cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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