2006 (3) TMI 56

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....denial of Modvat credit on the basis of Bill of Entry produced by the appellants herein. 3.The appellants have imported capital goods like PVC pipe fittings, Gaskets, CPVC and CPVC Pipes etc. during the year 1998. They mis-placed Triplicate copy of the Bill of Entry No. 2975 dated 23-7-1998 and No. 1916 dated 15-7-1998 under which goods were imported. They also lodged Police complaint on 18-5-2....

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.... with interest and also imposed penalty as proposed in the Show-cause-Notice. This order has been assailed before the Tribunal. 5.Heard both sides at length. The ld. counsel for the appellants have taken me through the Cenvat Credit Rules and procedure to be followed in availing the same. It is noticed that there has been constant change in the procedure in availing the Cenvat credit and also t....

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....e year 2000-01, but the Commissioner (A) had discussed about the old Rules and dismissed the claim of the appellants. He never referred to Rule 7 or 57AE of the Cenvat Credit Rules at all. Thus, I find an error apparent on the face of the record. The appellants have also produced a certificate issued from proper officer apart from photocopy of bill of entry which has been Notarised photocopy of Bi....