9911796707
TMI Blog2001 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... erlite Ore'. In this case, they paid an additional duty of customs totally amounting to Rs. 1,41,744.20 on the Perlite Ore imported and cleared by them from ICD Tughlakabad, New Delhi vide Bill of Entry dated 10-8-93. These were transported to their factory at Kotdwar in trucks in different lots which were received in their factory on 11-8-93, 12-8-93, 13-8-93, 14-8-93, 18-8-93 and 14-9-93 due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14-9-93. But the party instead of following this procedure, took the full credit of CVD on 11-8-93 i.e., more than one month before the receipt of last part of the consignment of the said Bill of Entry. The Asstt. Commissioner in his order observed that the inadmissible Modvat credit was also utilised in violation of the provisions of Rules 57A, 57F and 57G and accordingly. He ordered for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the first lot on 11-8-93. It is stated that they have taken note of their lapse and would be careful in future. It is observed that in this case, the receipt of the entire quantity of the input material in the factory premises of the appellants is not in dispute. The payment of additional duty of customs in respect of which they availed the Modvat credit is also not contested. The only ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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