2000 (5) TMI 643

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.... This is a Revenue appeal against Order-in-Appeal No. 161/97, dated 27-11-1997 passed by Commissioner (Appeals) which has upheld the decision of the original authority vide Order-in-Original No. 15/96, dated 18-3-1996 regarding availing of Modvat credit on capital goods imported by the holding partnership firm of the present appellant namely Star Filament Corporation. The goods were imported in 19....

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....d 29-2-1996 the procedure contained therein covering such cases has not been followed. 4. Ld. Advocate, on the other hand, submits that the Board's Circular of 1996 cannot be applied retrospectively in this case as the goods were imported in 1994 when no such procedure was prescribed by the Board. He submits that the original authority has considered the matter in detail and has found that -....

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....egistration Certificate issued by the Jurisdictional Range Superintendent under Rule 174 which confirms that M/s. Swastik Filament Corporation is a unit of M/s. Star Filament Corporation. 5. Ld. Advocate, therefore, submits that all possible verifications to safeguard Revenue interest were carried out by the Jurisdictional Assistant Commissioner before he had dropped the proceedings against ....

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....is allowable subject to verification by the Central Excise authorities. He submits that this is exactly the facts in this case inasmuch as the import was made by the main partnership company namely Star Filament Corporation, but the machine was installed in another factory which was a unit of the Star Filament Corporation. Therefore, ratio of the aforesaid decision would apply in this case and the....