2004 (3) TMI 598

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....r the Respondent. [Order]. - The appeal is directed against the order-in-appeal passed by the Commissioner (Appeals), whereunder the order of adjudicating authority denying the Modvat credit, was confirmed. 2. Heard both sides. 3. The facts in brief are that the appellants received a consignment of 200 MT of Muriate of Potash, which was originally imported by M/s. Indian Pota....

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....hority has further observed that the bill of entry shows the quantity of 28,050 MT for use in the manufacture of complex fertilizer, the appellants had taken the credit for 300 MT whereas the clearance for industrial use was only 250 MT. If the clearance for industrial use was 300 MT then the balance quantity for fertilizer use should be 25,500 MT. 6. On careful examination of the zerox co....