TMI Blog1996 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... challenges the Order-in-Appeal No. 7-CE/ALLD/93, dated 28-1-1993 passed by Collector of Central Excise, Allahabad upholding the finding of the Assistant Collector vide his Order-in-Original No. 20-Demand (183/90) of 1992 dated 29-6-1992 that they were not entitled to avail Modvat Credit of Rs. 39,550/- on 56.500 M.Tonnes of Hot Rolled Coils. It was held that the said material had neither been rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber and were not accompanied by any valid duty paying documents. He has then agreed with the reasoning given by the Assistant Collector and concluded that the appellants were not entitled to the Modvat Credit in question. 4. In the present appeal, it has been contended that the Order-in-Appeal is liable to be set aside on the ground of being non-speaking as the Collector (Appeals) had failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 853 (Tribunal) = 1991 (37) ECR 454 - Collector of Central Excise, Cochin v. Premier Cables Co. Ltd. supports to them. The credit cannot be denied unless it is established that the inputs are not covered by the duty paying documents produced by the appellants. In this respect, I find the impugned order has not dealt with the grounds taken in the appeal. The finding of the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
