2003 (9) TMI 639

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.... Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The dispute is regarding the Modvat claim of about Rs. 2.4 crores in respect of the goods used by the appellant, M/s. Cochin Refineries Ltd. in its unit expansion project. The credit has been denied on the ground that prescribed duty paying documents are not available with the Refinery. The facts of th....

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.... was issued to enable the appellants to get certified copies of the documents. In terms of this certificate, copies of duty paying documents have also been issued from the capital goods manufacturing company. It is the appellants' submission that since receipt of duty paid machinery and its utilization in the expansion project remained confirmed, it was not justified on the part of the Central Exc....

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....credit had been taken earlier. With regard to the finding that available copies of GP1s are not modvatable copies, learned Counsel pointed out that this Tribunal, in the case of Indian Steel Wire Products Ltd. v. CCE, Jamshedpur - 2000 (118) E.L.T. 150 (Tribunal) has held that credit is not to be disallowed on attested photocopy of gate pass provided duty paid character of goods is otherwise estab....

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....oduced by the appellants from their supplier which show the fact of payment as well as the amount of duty paid. There is also no objection regarding the delay in taking the credit inasmuch as credit could be taken only after installation of the machinery. Since the transaction is fully proved and copies of prescribed documents indicate full particulars of payment of duty and the amount of duty pai....