1997 (12) TMI 363

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.... Shri Nitin N. Mehta, Authorised Representative, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  We have heard Shri S.V. Singh, ld. JDR, who has reiterated the grounds of appeal and contended that the Commissioner (Appeals) has erred in extending the benefit of transitional provisions under Rule 57H for taking of Modvat credit to the Respondents in this case. The D....

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....) Ltd. v. CCE, 1996 (87) E.L.T. 427 (Tribunal) in which the Tribunal had held that inputs lying in stock, Modvat credit thereon can be taken if there is delay in granting the permission after the assessee has made the application for the purposes before the Assistant Commissioner. 3. We have carefully considered the submissions. We find that in the present case there is evidence to show th....