TaxTMI 
TaxTMI 
TaxTMI 
2000 (9) TMI 384
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....eard. The Stay application of the applicants was dismissed by the Tribunal vide Order dated 7-7-2000 as none appeared on their behalf to prosecute the same. The present miscellaneous application has been filed by them seeking recall of that order of the Tribunal on the ground that the Counsel was taken ill all of sudden due to severe headache and on that account he could not appear. There exists n....
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....the ground that no document was produced evidencing payment of duty on the inputs and as the Modvat credit of the amount in question could not be claimed. 3. Apparently the applicants have strong prima facie case as the Clause IV of Rule 57H was not on the statute at the time when the Modvat credit had been claimed. Therefore, stay application of the applicants is allowed and the pre-deposit....
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....n their registration as dealer was actually cancelled by the Excise Department on 5-1-1996. They however contested the correctness of the notice on the ground that the name, address and the premises given in the Registration certificate for trading and manufacturing were the same and they availed the Modvat credit, after their registration as manufacturer on 15-12-1995. Since their name, address a....
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....r the availment of the Modvat credit in respect of the goods (inputs) in stock with them at that time which were initially received by them as a dealer. This prayer was made by them under Rule 57H of the Rules to the Excise Department. After receiving the acknowledgment of the Excise Department, they accordingly took the Modvat credit. Their address, name and premises remained the same which they ....