TMI Blog2002 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on the inputs under Rule 57A and also on the capital goods under Rule 57Q of the Central Excise Rules, 1944. They were inter alia denied the Modvat credit totally amounting to Rs. 17,861.00 on the three invoices issued by the manufacturers in the account of dealers, by the Asst. Commissioner of Central Excise Division, Shimla vide his Order, dated 30-11-98. The party filed an appeal but the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that the credit on the invoices issued in the account of the dealers is not admissible to the party since the facility for this was made available subsequent to the period in which such credit was obtained. The appellants in their appeal have submitted that out of the three invoices in question, two were issued by M/s. Precitex Rubber Components Pvt. Ltd. under Rule 52A in their name for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication of mind and mis-interpretation of the facts. 2. Today when the matter is called, the appellants are not represented despite the notice. Accordingly, I have heard Shri B.C. Mahey, JDR for the respondents. Since it is not in dispute that the three invoices in question are in the name of the appellants and the goods are also received at their premises at Paonta Sahib Works, the mention ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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