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2005 (11) TMI 353
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....ent. [Order]. - This appeal arise from the Order-in-Appeal No. 62/2003 (G)/CE dated 11-11-2003, passed by the Commissioner of Customs & Central Excise (Appeals), Guntur. The appellants had availed Modvat credit in respect of 21,885 Kgs of HDPE granules. The Superintendent had filed report in respect of Bill of Entry No. 45150, dated 13-9-95 on 15-10-95. The Revenue's contention is that the a....
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....es that the inputs have been delivered to the assessee. It is submitted that the Assistant Commissioner failed to look into the documents and hence the order is not correct in terms of law. 3. The learned DR relied on the statement of Shri Dikshitultu and submitted that the goods have been subsequently received and they have taken the Modvat credit on earlier date which is irregular and th....