9911796707
TMI Blog2004 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Prabhat Zarda Factory (P) Ltd., is whether they are eligible to take the Modvat credit of the duty paid on the strength of T.R. 6 Challan. 2. Shri K. Narasimhan, learned Advocate, submitted that the appellants manufacture branded chewing tobacco as their final product; that they are captively consuming unbranded chewing tobacco without payment of duty as it was exempted; that with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , invoices would be issued; that the only document relevant is T.R. 6 Challan with reference to which the Credit has been taken by them by making appropriate entries in the relevant R.G. 23A Register; that in their own case, the Appellate Tribunal, vide Final Order No. A/664/Kolkata/2001, dated 6-8-2001 has held that disallowance of the Modvat credit was not warranted. Reliance has also been place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner itself and not otherwise". She, therefore, contended that the appellants can take the Modvat credit only on the basis of one of the documents specified as duty-paying documents under Rule 57G (2) of Central Excise Rules; that T.R. 6 Challan is not specified as a duty-paying document at the relevant time under Rule 57G (2) of the Central Excise Rules. 4. We have considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become liable to pay the Central Excise duty on unbranded chewing tobacco during this period, which was subsequently paid by them by depositing duty in bank under T.R. 6 Challan. In these facts and circumstances, there cannot be any other document evidencing the payment of duty. The Department has not brought any material on record to show that the appellants have taken Modvat credit of any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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