TaxTMI 
TaxTMI 
2002 (9) TMI 521
X X X X Extracts X X X X
X X X X Extracts X X X X
....pondent. [Order]. - The appellants manufacture motor vehicle parts and industrial gears falling under Chapter headings 87.08 and 84.83 respectively. They have been denied the Modvat credit amounting to Rs. 19,350/- by the Asst. Commissioner of Central Excise, Ujjain Division vide his Order dated 31-3-99. The Modvat credit has been denied on the ground that on scrutiny of the RT 12 return f....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a copy of the letter dated 23-4-99 issued by the Superintendent Range-III, Dewas and addressed to them in which it is stated that they had taken Modvat credit on the invoice No. 772, dated 2-3-98 without filing the same along with the RT 12 return for the month of March, 98. The party replied to the Range Superintendent why their letter dated 24-4-98 in which they have stated that they had filed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the RT 12 returns are not checked immediately after their receipt and more over it takes time to check the RT 12 returns because of the reason that the impugned invoices which are received in a large number along with the RT 12 returns are to be checked properly with reference to the Modvat declaration under the provisions of Rule 57G. In my view, this could not be the reason to allege that the a....