2005 (10) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplier unit which is to be treated as Deposit can be allowed as Modvat credit to the recipient unit especially when the Modvat Credit Rules permit to avail the credit only on Excise duty paid by the supplier unit. 2. Whether the Tribunal could have allowed the credit of deposit in contravention to the Modvat Credit Rules and Hon'ble High Court's decision in case of M/s. Eltex Rudy Ltd. v. Super .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpanied by duty paid documents and on the basis of the same the assessee had availed of Modvat credit. The Tribunal has recorded that the assessment of the assessee cannot be disturbed without, in the first instance, disturbing the assessment of the supplier. As the facts reveal, it is not even the department's case that the assessee has not received the goods accompanied by the duty paid document .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X