TMI Blog1989 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of availing MODVAT credit from 1-3-1986. The appellants in fact were buying duty paid tin sheets under Gate Passes issued by the manufacturer and they were sending the same for lacquering without bringing them into their own factory and the lacquered sheets were received by them in their factory. 2. From the records and averments made before us it is noticed that so far as duty payment on the tin sheets is concerned the same was not paid nor there is any plea that the same was chargeable. The appellants, however, took credit of duty amounting to Rs. 2,28, 521.64 till January, 1987 in RG. 23A Part II on the basis of the Gate Passes and Bills received by them in respect of the plain sheets which were lacquered after purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedural lapse. He pleaded that they had submitted a statement for correlation of the inputs received with the duty payment documents and the same had not been adverted to in the order of the lower authorities. He in this connection drew our attention to the statement giving the particulars of the stock transfers effected from Bombay to Madras viz. date of receipt and invoice etc. are noticed. He further pleaded that filing of the RG-23 extracts late should not result in the denial of the substantial concession available to them under the Rules. 4. We heard the learned D.R., Shri K.M. Vadivelu, who adopted the reasoning of the Collector in the impugned order. 5. We observe that the issue before the lower authorities had been dealt wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of credit in respect of the plain sheets in the facts and circumstances of this case. We, therefore, direct that the lower authorities should go into the question de novo and decide the matter after taking into consideration what we have set out above by correlating the duty paid towards the plain sheets which have gone for lacquering and which can be correlated with lacquered sheets. It will be for the appellants to establish with documentary evidence their case in this regard before the lower authorities. We, therefore, set aside the order of the lower authority and remand the matter to the Assistant Collector for deciding the case de novo after giving the appellants an opportunity to substantiate their claim in the light of what we ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
