2002 (1) TMI 1063

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....against the order dated 15-6-2001 passed by the Commissioner (Appeals), Jaipur. The Commissioner (Appeals) has allowed the Modvat credit to the respondents as per the particulars given below : "Modvat credit of Rs. 1,56,959/- was taken by the appellant vide RG 23A Pt. II Entry No. 226, dated 27-6-93 on the strength of an endorsed exbond Bill of Entry. Modvat credit of Rs. 82,350/- availed vide R....

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....e case of Larsen & Toubro Ltd. v. CCE, Bhuvaneshwar reported in 1994 (72) E.L.T. 948 (T) and CEGAT Bench of Bombay's decision in the case of Amal Rasayan Ltd. v. CCE reported in 1993 (67) E.L.T. 133 (T)". 2. The observation of the Commissioner (Appeals) in his order in allowing the Modvat credit on the aforesaid documents is extracted below : "I have gone through the case records. I find th....

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....pass is allowed". 3. I have heard Shri H.C. Varma, JDR for the appellants. The respondents are not represented and the notice of hearing sent to them is returned by the postal authorities undelivered. In the Revenue appeal, it is contended that the Bill of Entry in question was originally in the name of M/s. J.K. Synthetics Ltd., Kota for exbonding the imported goods from customs Bonded Ware....