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of <h1>Tribunal restores appeals dismissed for non-prosecution; rules in favor of appellant on Modvat credit denial</h1> <h3>ASSOCIATED CEMENT CO. LTD. Versus COMMISSIONER OF C. EX., RAIPUR</h3> The Tribunal granted the restoration of appeals dismissed for non-prosecution due to the appellant's valid reason of not receiving hearing intimation. The ... Appeal to Appellate Tribunal - Cenvat/Modvat - Capital goods Issues: Restoration of appeal due to non-prosecution, Denial of Modvat credit on specific itemsRestoration of Appeal:The judgment deals with applications for the restoration of an appeal that was dismissed for non-prosecution by the Tribunal. The appellant claimed they did not receive the hearing intimation in time, which was supported by the envelope produced as evidence. The Tribunal found this reason justifiable and recalled the final order, restoring the appeals to their original numbers. Since the issue was covered by a previous decision of the Tribunal in the appellant's own case, the appeals were taken up for disposal.Denial of Modvat Credit:The appellant's appeals were against the denial of Modvat credit on specific items - Snub Pully and straight idlers with brackets. The appellant argued that these items were used in the cement factory for various machinery. Referring to a previous decision of the Tribunal, it was established that the appellant was entitled to Modvat credit on these parts. The Tribunal noted that the Departmental Representative could not confirm if any appeal was filed against the previous decision. Following the precedent, the Tribunal ruled in favor of the appellant, setting aside the impugned orders denying Modvat credit and allowing the appeals.In conclusion, the judgment addressed the restoration of appeals due to non-prosecution and the denial of Modvat credit on specific items based on previous Tribunal decisions. The Tribunal found the reasons for non-prosecution justifiable and restored the appeals. Regarding the Modvat credit issue, the Tribunal relied on a previous decision to rule in favor of the appellant, setting aside the denial of credit and allowing the appeals.
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