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TMI Blog2001 (7) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Apson and Adisons, against an order-in-original of Collector of Customs and Central Excise, Cochin. Appeal No. E/579/97 has been filed by Revenue against the very said order. Both these appeals are taken for decision by this common order. 2. The appellant in Appeal No. E/985/96 are a proprietary firm registered as SSI unit with the State authorities for manufacture of detergent washing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the case of 1996 (82) E.L.T. 86 (T) wherein it was held "that when the price quoted was not inclusive of duty and the assessees were under the impression that no excise duty was payable, it was not possible to allow any deduction" and on decision in the case of 1995 (76) E.L.T. 325 (T) wherein it was held that "when no duty was collected and paid by the assessee, the question of deduction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Proprietrix, does not appeal to us. There is/was no affidavit, of this claimed oral misinformation to the husband, having been made at any stage of the proceedings. In this view of the matter, the reliance of the learned advocate, on the case of Tamil Nadu Housing Board, 1994 (74) E.L.T. 9 (S.C.) does not help the case of the appellant since in that case the Managers of the State Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit eligibility, following the catena of decisions, in such cases, cannot be denied merely on grounds of procedural irregularities. We would remand the matter back to consider the eligibility of Modvat credit for which the necessary documents should be presented by the appellant to the authority. The same should be considered and the Modvat credit as eligible should be granted and thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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