TMI Blog1996 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Murugandi, DR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. The issue in the appeals relates to denial of the Modvat credit attributable to the loss in weight due to moisture loss in the goods which were received in the original packing by the appellants as inputs from their supplier. 2. The learned lower appellate authority has relied upon the decision of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 988 - General Circular No. 6/88), the Modvat credit should not be denied on the ground that part of the inputs is contained in the invisible loss. In this case, since the difference in weight is due to loss of moisture only and the user does not claim any loss from the supplier, Modvat credit should not be denied. He has urged that so far as the quantum of the fibre which were supplied by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny question of reduction of credit on account of invisible water loss. He pleaded that the abovesaid instructions squarely applies to the appellants case. 4. The learned DR fairly conceded that there is no allegation that any quantum of fibre had been lost and the only loss is on account of dryage which is in the nature of a visible loss. He pleaded the said clarification would apply to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, therefore, as has been rightly clarified by the Collector would be entitled to the full duty as was paid by at the supplier s end in respect of the fibre which were received in the original packing without any loss of the moisture of the fibre on the way. The ratio of the decision in the case of Asia Brown Boveri Ltd. is distinguishable inasmuch as in that case the full quantum of the goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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