TaxTMI 
TaxTMI 
2002 (4) TMI 394
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....[Order]. - This application filed by the Department is for an amendment of one of the grounds raised in their appeal. The appeal is against the order of the Commissioner (Appeals) approving the Modvat credit of over Rs. 50 lakhs taken by the respondents on the strength of a Bill of Entry and another credit of over Rs. 2.5 lakhs taken on the strength of certain invoices. In Ground No. (i), t....
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....uthority allowing Modvat credit on the invoices. An amendment beyond the scope of the Review Order cannot be allowed. Yet another objection raised by the Counsel is that the amendment application is beyond the statutory period prescribed for filing the appeal. He has relied on the following decision of the Tribunal in this connection :- Himachal Pradesh State Forest Corporation v. CCE, Chandigarh....
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....ed Modvat credits on the strength of the Bill of Entry and the invoices. Admittedly, in the statement of facts given in the order-in-review, the above part of the impugned order has been fully taken note of. When the grounds of review were recorded, the reviewing authority omitted mentioning the Bill of Entry and this omission has made its way into the memorandum of the present appeal. Ld. Counsel....