1998 (2) TMI 183

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....he Respondent. [Order]. -  This is an appeal filed by the department against the decision of the Collector (Appeals), Indore made in Order-in-Appeal No. 203/93, dated 9-3-1993 whereunder he has allowed the Modvat credit amounting to Rs. 2,72,047/-. The facts of the case are that the respondent who is a manufacturer of HDPE Polypropylene woven sacks/bags falling under Chapter 39 of Centr....

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....d the judgement of Tribunal in C.C.E. v. Goodlass Nerolac Paints - 1986 (26) E.L.T. 57. The said decision is being challenged by the department. 2. In the ground of appeal it is stated that the order passed by the Collector (Appeals) is wrong in law inasmuch as the Range Superintendent's Certificate does not tally with the duty paying documents viz. Bill of Entry. The port of importation i....