2003 (12) TMI 251

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....ufacturer of medicines, which are liable to central excise duty. The present appeal challenges denial of Modvat credit in respect of certain imported inputs. When the inputs were initially cleared no customs duty was paid since the imports were under DEC Scheme. Subsequently duty, including additional duty of customs CVD, was paid on account of failure to carry out exports. Thereupon the appellant....

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....his regard. Thus explanation to Rule 7(1)(b) is not applicable this case." 2. It is the contention of the appellants that the view taken by the Commissioner is erroneous. They have submitted that Rule 7 of the Cenvat Rules mentions the documents which are valid for taking of Modvat credit. Sub-rule (a) of this rule relates to documents issued at the time of excise or customs clearance of goods or....

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...., or on behalf of, the said manufacturer or importer, in case additional amount or excise duties or additional duty of customs leviable under Section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilfu....