2002 (4) TMI 598

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Order (Oral)]. -  By this Revenue's appeal the Revenue seeks for setting aside the Order-in-Appeal No. 80/2001, dated 27-4-2001 by which the Commissioner has noted that the appellant had filed the declaration on 30-3-94 under Rule 57T in respect of capital goods viz. ring frame, air-compressor and carding machine. The same was received by the Department on 31-3-94. However, the Department....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 16/94-C.E. (N.T.) credit taken after 30-6-94 on the basis of valid duty paying documents issued prior to 1-4-94 is permissible. He has also noted the judgment of M/s. Kerala State Electronics Dy. Corpn. Ltd. v. CCE by Order No. 1011/96 dated 6-6-96 wherein it has been held that the appellant could not be denied the benefit of Modvat credit which is for the reason that the goods were received ....