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TMI Blog2005 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 25-7-2003 whereby the petition was dismissed in default. 2.For the reasons stated in the application, which is supported by an affidavit of the Counsel himself, we allow the same and recall order dated 25-7-2003. The petition is restored to its original position. 3.The application stands disposed of. C.M. No. 16505-CII of 2002 4.For the reasons stated in the application, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiable final products. The assessee is using Sulphur in the manufacture of exempted as well as dutiable final products?" 7.Briefly stated the material facts giving rise to the present petition are as follows : The respondent, hereinafter referred to as the assessee took Modvat credit of Rs. 2,13,749/- in RG-23A/II on an item 'Sulphur' but did not maintain register in RG-23-A/I, as prescribed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has observed that all the requisite details with regard to the receipt and consumption of the duty paid input namely "Sulphur" were maintained by the assessee. The Tribunal has also noted that it is not revenue's case that the quantity of Sulphur shown as utilised for the manufacture of duty paid final product, namely, Sulphuric acid was in any manner at variance with the quantity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal are pure findings of facts giving rise to no question of law. In the light of the facts found by the Tribunal, namely, all the requisite particulars for the purpose of claiming Modvat credit were available in other records maintained by the assessee, which were otherwise found to be in order, the claim could not be denied on a technical ground. (See :- Patasibai and others v. Ratan Lal - ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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