2007 (10) TMI 212

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Central Excise Act, 1944 against the order passed by the CESTAT on 24/4/2006 in Appeal No.E/737/00/MUM. 2. The short question involved in this appeal is whether the Tribunal was justified in holding that the respondent ('assessee' for short) was entitled to take Modvat credit on certain inputs used in the manufacture of goods falling under Chapter 56 of the Central Excise Tariff Act, 1985? 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the revenue. 5. In the present case, the finding recorded by the Tribunal is that in the absence of RG23A Part I register, the assessee has produced necessary documents like stock register, input invoice, original cardex records, copies of declaration, material receipt notes in respect of the said inputs which clearly establish that the assessee is entitled to the Modvat credit on the inputs....