2006 (11) TMI 509

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....the Appellant. None, for the Respondent. [Order  per : M. Veeraiyan, Member (T)]. -  This is a Departmental Appeal against the Order No. KKS/SURAT/57/2001 dated 26-4-01 passed by the Commissioner (Appeals), Central Excise & Customs, Surat, by which he has allowed the appeal of the party. 2. Heard the Id.DR. None appeared for the respondents. 3. The original autho....

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....t applies to modvat credits on goods received prior to the issue of Notn. It is a settled issue that any Notn. can have only prospective effect unless such an intent is explicit in the Notification itself. The appellants have elaborately stated the circumstances in which there was delay in availing of modvat credit. There is also documentary evidence to show that the matter was under correspondenc....