2005 (5) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Vide his impugned order Appellate Authority has allowed Modvat credit of Rs. 2,21,684.96 availed by the respondents on the basis of the zerox copies of Bill of Entry. It is seen that such Bill of Entry was of the yea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the year 1996 & impugned order having been passed in April 1998, Modvat cannot be disallowed. 3. We do not find much force in the above reasoning of the appellate authority. Merely because photocopy of Triplicate copy was defaced by the Superintendent, it cannot be said that the credit availed cannot be disallowed subsequently, especially when the show cause notice was issued within the....