2012 (7) TMI 262

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....eyland, Madras. A show cause notice was issued for denying the credit. The adjudicating authority confirmed the denial of credit and imposed penalty. The appeal filed by the appellants was dismissed by the Commissioner(A). The Tribunal and the Tribunal vide order dated 18.12.2002 remanded the matter to decide afresh. In pursuance of the remand order by the Tribunal the Commissioner(Appeals) disallowed the credit after getting verified by the jurisdictional Range officer. The Commissioner(A) has held as under:-   However, it is observed that the M/s. Ashok Leyland Ltd. Ennore, the importer has not subscribed to a declaration on Bill of entry that he/or the particular unit intend to avail of credit of duty under Rule 57-A in respect of ....

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....credit and by way of refund of CVD by the Customs House can not be allowed. The case laws cited by Appellant are not relevant as the situation existing in this case as discussed above, has not been examined by the appellate authorities. Therefore, I am no inclined to allow modvat credit on these bill of entries on the grounds mentioned above.   3. The contention of the appellants is that after passing the impugned order the appellants obtained necessary certificate from the Range Supdt. to the effect that the unit at Ennore had not taken credit in respect of the Bills of Entry in question. The contention is that in view of Range Supdt. Certificate it cannot be said that the importing unit has taken credit in respect of CVD paid on the....