2004 (9) TMI 560

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....na, SDR, for the Respondent. [Order (Oral)]. -  The applicant/appellants have filed a stay application for waiver of pre-deposit of wrongly taken Modvat credit to the tune of Rs. 8,252/- allegedly taken on ineligible document. 2.Appearing on behalf of the appellants Shri S. S. Thakur, Authorised Representative submits that vide their letter dated 7-9-2004 they had informed the Superi....

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....ed in Para 6 of the Board's Circular No. 56/95-Cus., dated 30-5-1995 on which the revenue has heavily relied. But they have filed a photocopy of the consolidated Bill of Entry filed by the courier and duly attested by the Customs authorities for claiming the Modvat credit. He further submits that the machinery parts imported by them through courier have been used in the factory and they were never....

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....eld that Modvat credit can be taken on certified copies when there is no dispute about duty paid nature of goods and when there was no delay in taking credit and the Modvat credit was taken within the stipulated period. He therefore submitted that they are entitled for the Modvat credit on the photocopy of the Bill of Entry. However if the department wishes to insist that they should file an indem....

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....ould issue separate certificates for Modvat purposes. In view of this situation they are not entitled for Modvat credit and their appeal may be rejected. In counter ld. Authorised Representative of the appellants submits that the department is not denying the payment of additional duty of customs by them and the Central Excise authorities are not denying that these machinery parts are not used in ....