2002 (11) TMI 726

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....dran, DR, for the Respondent. [Order]. - This appeal arises from Order-in-Appeal No. 264/2001 dated 31-10-2001 by which the Commissioner (Appeals) has confirmed the Order-in-Original directing the appellant to reverse the Modvat credit for the period October, 98 to January, 1999 taken in their RG 23A Part II Account in respect of the inputs viz. visocose staple fibre and HDPE bags and utiliz....

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....mmissioner. They relied on the following judgments : Reliable Wires (P) Ltd. - 1999 (112) E.L.T. 490 Premier Irrigation Equipments Ltd. - 1998 (101) E.L.T. 653 Chamundi Steel Re-Rolling Mills - 1996 (81) E.L.T. 563 wherein the Tribunal held that the benefit of Modvat credit should not be denied merely on account of non-filing of declaration. They also relied on Order-in-Appeal No. 101/....

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....n had been filed and acknowledgement being misplaced and the Tribunal had granted waiver of pre-deposit vide Stay Order No. 577/2002 dated 24-9-2002. In this case the Commissioner (Appeals) in his Order No. 101/99-(CBE)(MJ) dated 21-12-99 for the same period accepted their plea pertaining to the acknowledgement having been misplaced and dropped the proceedings. He had seen the copy of the declarat....

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....s Order-in-Original in Sl. No. 52/2000 dated 19-7-2000 also dropped the proceedings pertaining to the period February 1999 by accepting the plea that the acknowledgement had been misplaced and by relying Order-in-Appeal No. 101/99 dated 21-12-99. Ld. DR relies on the judgment rendered by the Tribunal in the case of M/s. Essar Machine Works Ltd. v. CCE, Chennai as reported in 2002 (82) ECC 349 wher....