1998 (4) TMI 213

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....a department's appeal filed w.r.t. the order of Commissioner (A), Ghaziabad dated 5-2-1997. 2. Ld. DR drew attention towards the grounds of appeal and stated that the main grievance of the department is that the Commissioner (A) has allowed Modvat benefit on the basis of Tribunal's order in the case of Haji Moosa Patrawala reported in 1996 (83) E.L.T. 620 (Tribunal) whereas the department ha....

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....ses. The respondents had taken credit on this basis. The Asstt. Commissioner allowed the same in view of Notification No. 21/94 read with Board's Circular 76/76, dated 7-11-1994. 5. The department appealed against the order of the A.C. and the Commissioner (A) confirmed the order of the A.C. allowing Modvat albeit on a different consideration namely taking note of the fact that the GP 1 had ....

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....the invoice dated 22-4-1994. I also find that both the A.C. and the Commissioner (Appeals) are correct because whether we may look at it from the point of view of application of Notification No. 21/94 read with Circular No. 76/76 or in the light of the Tribunal's order in the case of Haji Moosa Patrawala (supra), Modvat was admissible once there was no other dispute regarding the receipt and utili....