1996 (4) TMI 193

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.... the Respondent. [Order]. - The appeal by M/s. Avadh Rubber challenges the Order-in-Appeal No. 7-CE/ALLD/93, dated 28-1-1993 passed by Collector of Central Excise, Allahabad upholding the finding of the Assistant Collector vide his Order-in-Original No. 20-Demand (183/90) of 1992 dated 29-6-1992 that they were not entitled to avail Modvat Credit of Rs. 39,550/- on 56.500 M.Tonnes of Hot Roll....

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....t the inputs claimed had been received by the appellants in October and November and were not accompanied by any valid duty paying documents. He has then agreed with the reasoning given by the Assistant Collector and concluded that the appellants were not entitled to the Modvat Credit in question. 4. In the present appeal, it has been contended that the Order-in-Appeal is liable to be set ....

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....lready received in the factory. The Tribunal decision cited by the appellants, 1991 (56) E.L.T. 853 (Tribunal) = 1991 (37) ECR 454 - Collector of Central Excise, Cochin v. Premier Cables Co. Ltd. supports to them. The credit cannot be denied unless it is established that the inputs are not covered by the duty paying documents produced by the appellants. In this respect, I find the impugned order h....