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2013 (10) TMI 349 - CESTAT NEW DELHISSI Exemption under Notification No. 8/1998 – MODVAT Facility under Rule 57H of the erstwhile Central Excise Rules for export clearances under Rule 12(1)(a) of the Rules – Held that:- Other condition for availing the credit under Rule 57 H is that input credit should be verifiable with duty paying documents and invoices - Commissioner (Appeal) in the order has observed that the appellants have entered in raw material register showing the inputs as steel from April 98 to 28.10 98 whereas invoices available in the file show the description of inputs as Alloy Bars-85x7mm, Alloy Bars-110x9mm, Alloy Bars-65x6mm - Commissioner (Appeal) has observed that closing balance as on 28.10.1998 is 228.543 M.T. and it nowhere indicates that material is same for which invoices are produced for claiming the credit under Rule 57H as no break up for various type of alloy with their sizes has been indicated - The Commissioner held that basic requirement of Rule 57H has not been fulfilled - I do not find any infirmity in this finding of the Commissioner as he has made this observation after seeing the invoices and records – Decided against Assessee.
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