2002 (2) TMI 956

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....;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, this Bench is no longer inclined to grant ....

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....rated 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, Assessable Value and Total Assessable Value are....

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....ed 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 the purpose of home clearance of the goods. Th....

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.... 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 appellate authority has recorded a clear finding....