2004 (12) TMI 433

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..... Valte, SDR, for the Respondent. [Order]. -  Shri Raj Kumar, C.A. appearing for the appellants pleaded that the appellants were denied the Modvat credit of Rs. 47,738/- on the ground (i) that the credit was taken by the appellants for which RG 23A Part-I was not maintained, (ii) the goods were clandestinely removed and for which certificate under Rule 57E(2) of the Rules cannot be gran....

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....e maintaining RG 23A Part-I but they have made entries only when certificate under Rule 57E was issued to them.  Before that since; they have not taken any credit, they had not made any entry in RG 23A Part-I register.  Regarding non-application of sub-rule (2) of Rule 57E, he stated that no show cause notice was ever issued to the manufacturer of the inputs for clandestine clearance.&nb....

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....puts, cannot be denied in the absence of the withdrawal of credit crtificate by the authority who issued the same :- (1)     Ashok Organic Industries Ltd. v. CCE, Vadodara - 2004 (166) E.L.T. 403 (Tri.-Mumbai) (2)     Jindal Iron & Steel Company Ltd. v. CCE, Thane-II - 2004 (164) E.L.T. 294 (3)     Hydraulics Pvt. Ltd. v. CCE, Ne....

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....nbsp; Therefore, the credit was correctly denied. 3. I have carefully considered the submissions made by both the sides.  I find that there are only two grounds given in the show cause notice for denial of credit.  The first ground is that supplementary certificate cannot be issued under Rule 57E(2) of the Rules and (ii) that the appellants have not maintained RG 23A Part-I for t....