2007 (1) TMI 442

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.... the Respondent. [Order]. - Heard both sides and perused the record. 2. This appeal is filed by the appellant for denial of Modvat credit of Rs. 1,93,413/- availed on the strength of photocopy of the triplicate copy of the bill of entry and the Modvat credit was availed after a period of 6 months in violation of Rule 57G of the Central Excise Rules, 1944. 3. The learned Advoc....

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....mits that supplier endorsed the bill of entry in favour of the appellant as evident from the letter dated 10-7-1996 which was duly endorsed by the Customs authorities. He relied upon the following decisions : 1.  Emmes Metal Pvt. Ltd. v. CCE, Mumbai, 2003 (161) E.L.T. 1041 (Tri. - Mumbai). 2.  Marmagoa Steel Ltd. v. Union of India,  2005 (192) E.L.T. 82 (Bom.). 4. The ....

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....egation made in the show cause notice that the appellant has availed Modvat credit after 6 months from the date of issue of bill of entry is not sustainable. Further, the appellant in reply to the show cause notice made a categorical stand that they produced the triplicate copy of the bill of entry and was shown to the Departmental officers and as advised by them, it was sent to the supplier for e....