2002 (2) TMI 956

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....or the Respondent. [Order]. -  In this appeal, the assessee is aggrieved by denial, by both the lower authorities, of Modvat credit amounting to Rs. 1,27,031/- for the month of May, 1995 on certain goods under Rule 57Q. There is no representation for the appellants today in spite of notice. As the matter has stood adjourned from time to time, at the request of the appellant's Counsel, t....

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....le 57Q for Modvat purposes. Ld. JDR has reiterated the findings of the authorities below 4. On a perusal of the record, I note that the credit of Rs. 1,058/- was taken on Invoice No. 59, dated 10-4-95 issued by M/s. New Allenberry Works, Calcutta. It is true that this document (copy available on record) contains certain corrections. The figures originally written in the columns for P & F, ....

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....e for export' as indicated by these words printed on the top of the document. This objection, however, has been got over by the assessee by placing on record a certificate from the Central Excise Range Superintendent having jurisdiction over M/s. New Allenberry Works to the effect that the words 'clearance for export' should be treated as omitted and the invoice should be treated as one issued for....

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....and not preprinted serial number. The credit of Rs. 3,272/- is, therefore, liable to be allowed to the appellants. Coming to the credit of Rs. 1,22,601/- taken on bars and rods, I note that the credit has been denied on the ground that the bars and rods were structural materials used in civil foundation work in the assessee's factory and hence not eligible capital goods under Rule 57Q. The lower a....