2010 (2) TMI 608

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri M.P. Devnath, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J.]. - The Revenue has filed the present appeal impugning the order dated 16-11-2004 (Annexure P-3), passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') vide which the respondent has been held entitled to claim Modvat credit on the capital goods. 2. This Court while admittin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding to them the Bill of Entry/Invoices were not in the name of the respondent, but were in the name of M/s. Frito Lay India. Show cause notices were issued as to why they should not be imposed penalty under Rule 173Q of the Central Excise Rules, 1944 for having availed wrong Modvat credit. 4. The order was passed by the adjudicating authority vide order dated 4-9-2000 (Annexure P-1), wherein Mod....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondent has also placed reliance on Union of India v. Marmagoa Steel Ltd., reported as 2008 (229) E.L.T. 481 (S.C.). 6. We have gone through the order passed by the Tribunal as well as the case law cited by the counsel for the parties. In the present case, although the capital goods were imported by M/s. Frito Lay India, but the endorsement in the Bill of Entry was made in favour of the respon....