TMI Blog1998 (8) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was heard, it appeared that the impugned appeal itself could be disposed of at this stage. Both sides have no objection. For effective hearing of the appeal, unconditional stay and waiver of the sums confirmed was granted. 2. I have heard Shri Vipin Garg, Advocate for the appellants and Shri Y.R. Kilania for the Revenue. 3. Modvat credit claimed by the assessee was denied in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the declaration dated 1-11-1995 filed under Rule 57G. It was claimed that due to inadvertence the credit was wrongly taken in the Register pertaining to Modvat on capital goods. The Assistant Collector observed that there was no provision for transfer of such credits from one account to another. The reasons of the assessee was genuine and could have been allowed by the Assistant Collector in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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