1999 (9) TMI 160

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.... Shri N.K. Sarkar, JDR, for the Respondent. [Order]. - The short issue involved in the present appeal is as to whether the appellants are entitled to the Modvat credit on ink jet coder machine imported by them, under Rule 57Q as capital goods. 2.  Shri Uma Charan Rath, Accounts Manager, appearing for the appellants submitted that the said ink jet coder is used for printing of cert....

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....t the said machine was not received in their factory and was not used for the purposes. He submits that such a mistaken address in the Bill of Entry by their foreign suppliers should not be made the basis for denying the Modvat credit. 4.  Shri N.K. Sarkar, ld. JDR appearing for the respondent reiterated the reasoning of the authorities below. 5.  I have considered the submissions ....