2001 (3) TMI 195

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....r in Appeal No. 225/98-(CBE), dated 31-12-1998 passed by the Commissioner (Appeals) wherein in para 3 of his order, he has held as under : "I have gone through carefully the facts of the case and the submissions made by the appellant. There is no denying the fact that the viscose staple fibre on which the credit of duty was taken was duty paid and that the appellant had taken the credit of duty....

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....ent of credit of duty paid on the inputs on the basis of documents not specified under Rule 57G. 3. Shri S. Arumugam, learned DR presses for allowing the order-in-original by setting aside the order-in-appeal. It is his contention that although the goods have been received under proforma invoice, there is no duty paying nature of the inputs and also there is discrepancy. The admitted fact is th....

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.... Co. Ltd - reported in 1999 (112) E.L.T. 58 and also in the case of Thirupathi Foam Pvt. Ltd. v. C.C.E. reported in 1994 (72) E.L.T. 770 wherein it is held that when there is apparent conflict between the two provisions of law, it is for the Court to draw a harmonious interpretation which avoids one of them being rendered redundant. 5. On consideration of the submissions made and on perusal of ....