1999 (1) TMI 108

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..... e case of M/s. U.P. State Sugar Corporation Ltd., Doiwala, Dehradun (the appellants). 2. The facts stated in brief are that an amount of Rs. 2,38,733.00 was taken credit by the appellants on the strength of invoices which were issued prior to a period of 6 months from the date of taking credit. Out of above amount of credit, Rs. 69,586.56 was taken on the strength of invoices which were not mark .....

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..... ntral Excise, Dehradun. Order passed was without jurisdiction. (b) Limitation of Six months was not applicable to their case as their claim of Modvat credit was under Rule 57H. Alleged photo-copies were the photo-copies Duplicate for Transporter copies shedding all doubts about their genuineness. As proof of goods having being received in the factory. Inward gate pass, Bill of Maruti Road Line .....

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..... ndum to the SCN was issued by the Asstt. Commissioner, Central Excise, Dehradun in the matter before order was passed, references were made vide letters dated 14-7-1998 and 24-8-1998, to which the A.C., Central Excise, Dehradun vide his office C. No. V(15) off/adj/53/96/5646 dated 8-9-1998, kept beating about the bush by quoting M.F. (DR) circulars dated 27-2-1997 and 13-8-1997. Though a very spec .....

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