9911796707
TMI Blog1997 (11) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Appellants. Shri R.K. Talajia, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal after waiving pre-deposit. 2. In the order impugned in the appeal, Commissioner has disallowed Modvat credit taken under Rule 57A for various reasons. He has also imposed a penalty under Rule 173Q. 3. An amount of Rs. 12.43 lakhs has been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the origin) and that there has been substantial compliance so far as these products are concerned. 4. Credit has been disallowed on the duty paid on five consignments of wool tops, for the reason that they were not declared as input. Advocate for the appellant admits that wool tops were not declared in any manner in this declaration and says that during the period wool tops were not receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r various goods in respect of which the Commissioner found that the description in the invoices did not tally the description in the declarations filed under Rule 57G. It is the appellant's contention that various descriptions in the Modvat declarations were in generic names such as lubricating oil etc; the products were described in the invoices under which they were received by their brand or tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved fall within the category of the generic description in the declarations already file, credit refused merely on the ground that the invoices did not mention the generic name but only the brand name. 7. Credit of Rs. 1 lakh approximately has been denied on the ground that the applicant availed of the credit beyond 6 months from the date of receipt of the inputs. Appellant contends that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned we find in favour of the appellant. As regards the other items the Assistant Commissioner shall after hearing the appellant and considering the material placed before him, decide on the eligibility of the inputs stated to have been declared. He should also decide on the eligibility of credit of Rs. 1 lakh approx. and allow such credit if the appellant satisfies him that the credit in fact w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
