2000 (8) TMI 504

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.... Das, Advocate, for the Respondent. [Order per : G.A. Brahmadeva, Member (J)]. - This appeal is filed by the Revenue. The issue relates to Modvat credit. The Assistant Collector as per his order has denied Modvat credit on the ground that these items are not in direct participation in the manufacturing process of the final product. And the procedure with reference to the Modvat credit has no....

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.... 57Q which was the ground on which the credit was sought to be denied to the party in the SCN and, as such, the impugned order is liable to be set aside on this ground alone. However, the contention of the appellant that the finding of the Adjudicating Officer that the procedural requirements were not fulfilled are also not sustainable, is also correct. A perusal of provisions of rule 57T does not....

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....opy of the bill of entry having been produced. His finding that there was no endorsement on the reverse of bill of entry regarding its use is not sustainable as the goods were brought in the factory of the appellant itself which is also the importer for use and was not meant for use any where else." 2. Arguing for the Revenue Shri S.K. Das, JDR submitted that these items are not only used ....