2001 (11) TMI 91

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....har Lal Gupta, J. (Oral)]. - The respondent is engaged in the manufacture of Tractor and Railway Parts. It claimed Modvat credit. The claim for an amount of Rs. 10398.32P was disallowed by the adjudicating authority. The respondent's appeal was accepted by the Commissioner (Appeals). Aggrieved by the order the Revenue approached the Tribunal. The appeal having been dismissed, it filed a petition u....

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.... been endorsed to the assignee, the claim was wrongly sustained by the Tribunal. Is it so? 5. It has been found that the quantity sold to the respondent was specified. Thus, out of the total quantity covered by the voucher the quantity given to the respondent was known. Modvat credit was claimed only in respect of the quantity which had been duly delivered to the respondent. This view as taken ....