2005 (5) TMI 475

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.... Shri A.S. Monappa, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved with the OIO passed by the Commissioner of Central Excise, Bangalore in Central Excise 72/97, dated 29-12-1997. In the impugned order, the Commissioner has examined the issues involved in the matter. The issues framed by him were as follows : (a)   &nb....

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.... these issues and has found that there is no irregular availment of the Modvat credit. He has clearly noted that the person who have issued the invoices were dealers and during the period April 1994 to June, 1994, there was no provision for them to be Registered Dealers, and the said provision was introduced on 4-7-1994. On each of the points, the findings have been recorded explicitly and clearly....

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....self. The Revenue has challenged the findings recorded by the Commissioner. 3.The learned SDR argued the case on the basis of the grounds made in the appeal. 4.The learned Counsel submitted that in so far as the ground (c) noted on the allegation that Modvat credit is availed on the strength of manipulated documents, the duty involved was Rs. 29,980/- and the same has been admitted and paid.....

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....aid. On the issue pertaining to taking Modvat credit on the documents issued by the Dealers who were not Registered one, we find that the provision for availing credit on the basis of documents issued by Registered Dealers was introduced only on 4-7-1994 while the period in question is April, 1994 to June, 1994. Therefore, the findings recorded by the Commissioner that the documents are all in the....