9911796707
TMI Blog1996 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - After hearing both the sides, since the matter calls for a remand back to the Assistant Commissioner, we have taken up the appeal itself for disposal waiving the requirement of predeposit of duty amount. 2. Both the appeal as well as the stay application are directed against Order-in-Appeal No. CS-540/B.III/95, dated 12-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of which Modvat credit was taken. It was objected to by the department on the ground that these are not high sea sales and only in the case of high sea sales, such an endorsement is permitted and not in the case of local transfers for which they should have obtained a certificate from the competent officer regarding the duty payment and other particulars covered by the Bills of Entry, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer has been made. When in respect of these materials the Jurisdictional Superintendent at the importers' end has certified that no Modvat credit has been taken and these materials have not been received by the importers, this would prima facie indicate that the goods imported, which have suffered duty, have been received as inputs and utilised for further manufacture. The appellants would be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce does not arise. 5. After hearing on this issue, we find that the documents prima facie indicate that the imported materials, which have suffered duty have been transferred by the importers to the appellants. Whether it is a case of return of loan or otherwise is a matter to be looked into, for which evidences have to be produced by the appellants before the adjudicating authority. Moreove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are available with the appellants should be produced. The Asstt. Commissioner after taking into consideration these evidence and also the observations made by us, should decide on the eligibility of Modvat credit in respect of these materials imported and transferred to the appellants. 6. Appeal is allowed by way of remand and hence stay application does not survive for consideration an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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