1998 (3) TMI 340

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.... Srivastava, JDR, for the Respondent. [Order]. - This application seeks waiver of pre-deposit of Rs. 1,93,934/- held to be inadmissible Modvat credit. 2. Arguing in support of application, the ld. Consultant submits that the appellants issued an invoice dated 25-4-1994 for a consignment which was intended for the use of the manufacturer consignee. This consignment in its original pac....

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....ssessee, Tribunal in number of cases reported in 1997 (95) E.L.T. 438 (Tribunal) = 1997 (22) RLT 172, 1998 (102) E.L.T. 455 (Tribunal) = 1998 (24) RLT 270 (CEGAT) and 1997 (96) E.L.T. 606, has denied credit in such cases. 4. Heard both sides. Tribunal in case of Tumkur Conductors Pvt. Ltd. observed that at the relevant time there was some confusion as to the acceptability or otherwise of t....