1998 (11) TMI 260

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri R.S. Pandey, Consultant, for the Respondent. [Order]. -  The Collector in the impugned order dealt with two situations. In the first situation the contest was as to the admissibility of Modvat credit on the strength of a certificate issued by MMTC as regards payment of additional duty of customs. The second issue in contest was invoice issued by a trader who was not regi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mental Representative, he fairly conceded that the Revenue not having raised a contest on the second invoice, there was no need to file two appeals. 2.  The following discussion therefore pertains to Appeal No. E/1356/98-NB alone. 3.  The document in contest is the certificate, dated 20-5-1994 issued by the MMTC. It gives quantity sold to the present respondents, reference to the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is correct in maintaining that the two documents put together satisfied the prescription of Notification No. 15/94-C.E. (N.T.). The certificate had been issued by the Importer namely MMTC and particulars as required are shown. It may be that the particulars are not in the sequence or order as stipulated in the notification but the certificate and the challan together show all the particulars requ....