2003 (9) TMI 627

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....pondent. [Order]. The appellants in this case are challenging the order of the Commissioner (Appeals) whereby they have been denied the Modvat credit to the tune of Rs. 1,08,989/-. The facts are not in dispute. The appellants had been working at C-234, Sector-10, Noida. On transfer of their manufacturing activity to new premises at A-45, Sector 10, Noida, they reversed the credit of the aforesa....

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....e authority affirmed the order of the Assistant Commissioner. These orders are under challenge. 2. Heard both sides. 3. It is not in dispute that the aforesaid amount of credit could have been permitted to be transferred to the accounts in the factory at new location if the procedure under Rule 57F(ii) was followed. It is noticed that, the jurisdictional range and the Divisional office....

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.... are lacking so as to disentitle the appellants to take the credit, even if the same is required to be obtained under Rule 57F(ii). There is not even a whisper that, either the credit amount is not admissible or the quantification of the credit amount is in no way accurate. In fact, all the papers have been verified by the respective officials. The appellants finally placed reliance on the judgmen....