2006 (2) TMI 543

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..... [Order]. - This appeal is filed by the Revenue against the order-in-appeal dated 16-12-2003 wherein the learned Commissioner has allowed the credit of Modvat to the respondent. 2. The issue involved in this case is that the respondents imported some goods and availed Modvat credit in respect of the Bill of Entry in their RG 23A Part-II on 17-2-96, which according to the Department is be....

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....the Bill of Entry dated 11-8-95 but after all the formalities of Custom, they paid, the duty and took the delivery of the goods at New Delhi on 17-8-95. The said goods were transferred from New Delhi on their factory at Solan, Himachal Pradesh which reached on 20-8-95. Due to some minor problems in the duty paying documents i.e. Bill of Entry, they availed the credit on 17-2-96. To my mind, the ap....