2000 (8) TMI 871

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....hri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of Pre-stressed Concrete Sleepers under a contract with the Railways and supplying the same to the Railways. They have been granted a licence for temporary occupation of land at Jagiroad belonging to the Government for the purpose of setting up of its Concrete Slee....

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..... Concrete Sleeper Plant, New Paper Mills, P.O. Jagiroad, Assam. As per the appellants, the address given in the said invoice is theirs, though the name of the Inspector of Works, Northern Frontier Railways, whose office was also situated in their factory, was shown. The appellants availed the Modvat Credit of the duty paid on the said Inserts on the basis of the invoices issued by M/s. Star Iron ....

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....types of inputs on the ground that the same was not available on the basis of the endorsed invoices. The said show cause notice proposing to confirm a demand of duty of Rs. 10,42,720.00 was confirmed by the Commissioner and a penalty of Rs. 2.00 lakh was also imposed under Rule 173Q of the said Rules, vide the impugned Order. Hence the present appeal. 5. We have heard Shri Partha Banerjee,....

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....e benefit of the Modvat Credit of the duty paid on the Inserts. There is also no dispute about the fact that such duty-paid Inserts have been used by the appellants in the manufacture of their final product. As such, we agree with the contentions of the learned Advocate for the appellants that it is not a case of endorsement of invoices. It is understandable that when the appellants were manufactu....