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of <h1>Appeal dismissed for non-appearance, MODVAT credit denial upheld.</h1> <h3>Asiatic Gases Ltd. Versus CCE</h3> Asiatic Gases Ltd. Versus CCE - TMI Issues involved: Denial of MODVAT credit on calcium carbide; Non-receipt of input in the factory; Admissibility of MODVAT credit based on invoices.Summary:1. The appellants did not appear for the hearing despite notice being duly issued to their address. The notice was redirected to a different address, and as no change of address was communicated, it was concluded that the appellants were not interested in pursuing their appeal. The appeal was taken up for final disposal.2. The appeal pertained to the denial of MODVAT credit amounting to Rs. 4,47,000 on calcium carbide for November 1999. The appellants claimed credit based on 15 invoices issued by M/s BOC India Ltd, but subsequent investigations revealed that the input was not received in their factory. Statements from the General Manager of the appellants and the Assistant Accountant of M/s. BOC India Ltd confirmed the non-receipt of the input. As per Rule 57A of the Central Excise Rules, the credit could not be claimed unless the input was received in the factory, which was not the case here. Consequently, the MODVAT credit was deemed inadmissible, and the appeal was dismissed.3. The impugned order denying the MODVAT credit was upheld, leading to the dismissal of the appeal.
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