2000 (10) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... When I looked into the matter I thought that appeal and itself be disposed of after waiving pre-deposit and with consent of the sides. 2. The appellants are a company engaged, inter alia, in the manufacture of portland cement falling under Chapter 25 of the Central Excise Tariff Act, 1985, they have factory at Chandrapur, Maharashtra. They availed Modvat credit on capital goods in terms of Ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... committed by 'B' unless it is proved that 'A' is an accomplice with 'B' in the act committed by 'B'. In the entirety of the above findings I hold that the Noticee No. 1 are not denied Modvat credit as far as the issue discussed herein above if otherwise the eligibility criteria of the goods in question are fulfilled under Rule 57A or 57Q as the case may be". 3. After having held as above As....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Prakash Shah had argued that for the mistakes committed by the sellers of the assessee, punishment should not be meted out to the assessee. Shri Prakash Shah states that having held at page 59 of the paper book that mistakes is not on the part of the assessee, the Assistant Commissioner ought not to have fastened the liability on the assessee in an alternative way. He states that all orders of....