2001 (11) TMI 731

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.... Arun, SDR, for the Respondent. [Order (Oral)]. - The appellant is a registered dealer, issuing modvatable invoices. They are also the depot of manufacturer of Tin Plates. In the course of their business, they were issuing invoice which were being taken benefit of under the Modvat Rules by their buyers. The Original authority passed an order as follows : "(1)    I hereby de....

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....al has been filed on the grounds :- (a)     Once it has been accepted that goods have been received and accounted, there was no bar on passing of Modvat credit on the extra copy of the invoice. (b)     The duty paid nature or receipt of the goods was not in dispute and the lapses could have been condoned. (c)      A finding ....

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....ir clients, who had obtained the goods and the documents from them have not been proceeded against for the eligibility of the credit which they might have taken. He sought time for this purpose. He submitted that since they were dealers as a depot of the manufacturing company, they were entitled to the benefit of the instructions of the Board and the Ministry for availment of Modvat credit on the ....

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.... find :- (a)     no useful purpose will be served by giving another adjournment to the appellants to verify what happened to their customers. The very same plea was made when the stay application came up for hearing on 24-11-1997, enough time has elapsed. They have failed to have verified as they still seek time. If the shoe was pinching somewhere, shrieks would have been he....