2008 (9) TMI 118

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....e, for the Respondent. [Judgment per: Adarsh Kumar Goel, J. (Oral)]. - The department has preferred this appeal under Section 35G of the Central Excise Act, 1944 against the order dated 7-2-2007 (Annexure P-3) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The assessee claims Modvat credit under Rule 57G of the Central Excise Rules, 1944, as amended on 9-2-1999 (fo....

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.... Rule 57G of Central Excise Rules has been amended to the effect that credit shall not be denied if all the particulars are not mentioned in the document and such documents contained details of payment of duty, description, assessable value, name and address of the factory. The Large Bench of the Tribunal in the case of Kamakhya Steels after relying upon the Board's circular held that this amendme....

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....e ground of the respondents producing certificates of supplier-manufacturers on a later date after issue of invoices for supply of goods? 6. Learned counsel for the assessee points out that the Tribunal rightly restored the benefit of Modvat credit in view of amendment to the Rules, which is as under:-      "(11) Credit under sub-rule (2) shall not be denied on the grou....