1999 (12) TMI 456

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..... Vishwanathan, Advocate, for the Respondents. [Order]. - Two condonation application have been filed for excusing the delay in filing the cross-objections which is only eight days, which is due to postal delay. 2.  Since the delay is only eight days and considering the explanation tendered, the delay is condoned. 3.  These two appeals have been filed by the department agains....

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.... failed to consider the fact in cases where the material received in excess of that shown in the gate passes, the duty is paid only on the quantity mentioned in the gate pass. In such a case Modvat credit is allowed to the extent of quantity actually received in the factory of inputs on which duty has been paid. On the same analogy when the inputs were received short than shown in the GP-1, Modvat....

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.... the shop and if any consumer has a weighing scale in his house, when weighing the goods, there can be margin of error because it depends caliberation of both weighing machines, one at the shop and one at the consumer's place. Even in the shops there can be difference in weighing machines. Again it depends upon caliberation of such machines. It has been brought to my notice by Shri T. Vishwanathan....

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....partment that the goods were initially removed from Rourkela Cement Plant of the SAIL. If the time of the issuing of invoice was not inadvertently mentioned by Rourkela Steel Plant the benefit of Modvat credit cannot be denied to the appellants so long as the duty payment in their invoice is not disputed. It is also further observed that the manufacturer i.e. Rourkela Steel Plant did mention the d....