1997 (11) TMI 305

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....hat the Modvat credit has been denied on the ground that the Bill of Entry with reference to the capital goods which have been imported did not contain the name of the appellants as the importer. The Assistant Commissioner by the impugned letter referred to the Minutes of the RAC meeting wherein it is reportedly stated, "A prima facie examination of the documents showed that in the instant case....

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....pparently has not been examined and without going into details, in the minutes to point No. 14 it has been remarked, "the circumstances under which the Customs authorities have issued the certificate is not clear". This comments at the RAC meeting cannot constitute the base for a decision/ order-in-original without going into the relevant facts of the case. Modvat Rules stipulate that credit....