TMI Blog1996 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit in respect of the goods required by them for the manufacture of their products, transmission lines. The inputs in question are received by them mainly from integrated steel plants when they take the credit on the strength of the documents regarding duty payment. The charge against them is that they had actually received less quantity of such inputs on which they had taken a higher qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity received by them and entered in their registers was more than the quantity shown in the documents. As there was no mala fide act on their part and as they had taken only the credit as per the figures shown in the documents and also as the difference in quantity involved was negligible, the penal action taken against them is not justified. He pleaded that the order be set aside. 3. Shri D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortage is explained to the satisfaction of the jurisdictional officer. Further under Rule 57G(2) of the Central Excise Rules 1944, the Modvat credit can be taken on the basis of invoice issued under Rule 52A. Thus the condition and restriction stipulated under Rule 52A are also be applicable thereto. The inputs in the present case are iron and steel products, therefore the question of any pil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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