1999 (1) TMI 148

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....wari, JDR, for the Respondent. [Order]. -  Today when the appeal was taken up for hearing, one representative pleads before me that the certain divisions of the company have been sold and he is trying to get in touch with the company. The learned Advocates are not responding, therefore the matter be adjourned. I cannot agree with it. The Advocates are not responding, it is their problem....

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....fit of Modvat credit of duty paid on beta naphthol. They obtained the Modvat credit on the basis of the invoices given by the manufacturer of inputs under Rule 57A. They availed the credit of duty as indicated in the invoices issued under Rule 57A. The invoices of beta naphthol indicate effective rate of central excise duty and at the same time gate pass also indicates central excise duty under th....

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....ct. Reading of Notification 432/86 and the words used in the said notification speak the benefit of set off is to be availed from the duty paid inputs. Therefore they cannot be denied Modvat credit keeping in mind the provisions of Notification 177/86. It has been brought to my notice by learned DR that in the similar circumstances the Tribunal in the case of C.C.E. v. Abhideep Chemicals Pvt. Ltd.....