2002 (1) TMI 191

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..... ve filed the Misc. Application seeking recall of the Stay Order No. S/646/2001/NB-D, dated 22-11-2001 vide which their stay application was decided ex parte on the ground that the Counsel could not put up appearance. 3.We have gone through the application and heard both the sides. For the reasons mentioned in the application, we find that it is a fit case to recall the stay order dated 22-11-200 .....

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..... ed by them, though the invoices were in the name of supplier M/s. Gujarat Ambuja Cement. To support his contention, the learned Counsel has referred to the Board's Circular No. 146/57/95-CX, dated 12-9-1995 and argued that this Board's Circular, allows the job workers to take the Modvat credit when the invoice had been issued under Rule 52A containing, in addition to the prescribed details, regist .....

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..... to whether they are entitled to take the benefit of the Board's Circular No. 146/57/95-CX, dated 12-9-1995 and 211/45/96-CX, dated 14-5-1996, requires close scrutiny of the facts and material on record. The Commissioner (Appeals) has recorded detailed reasons while confirming the order-in-original of the Asstt. Commissioner, disallowing the Modvat credit to the appellants. At this stage, prima fac .....

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