TMI Blog1997 (7) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... p, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. The present appeal is filed against the orders passed by the Commissioner (Appeals) wherein he has denied the Modvat credit to the extent of Rs. 8,04,670.05. 2. The learned Advocate Shri Parameswaran has contended before us that the issue should have been examined in the light of the circular of the Board vide No. 76/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in the invoice supplied by the supplier and this fact was not looked into by the learned Commissioner. He, therefore, pointed out that there was non-application of mind by the Commissioner in this regard and, therefore, the matter deserves to be remanded to the adjudicating authority for a decision in the light of the above arguments. 3. The learned JDR for the department on the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of both the sides. It is now seen that in view of the difficulties experienced by the assessees during the transitional period, the Board had also issued a Circular No. 76/76/94 CX, dated 6-11-1994. This circular was brought to the notice of the Commissioner and he has noted the argument of the appellant in this regard. But after noting the arguments with respect to this circular, he did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit was allowed under the invoice issued by the dealers, a number of difficulties were experienced by the trade and a number of clarifications were issued from time to time. The Circular No. 76/76/94-CX, dated 6-11-1994 was issued to take care of the difficulties of the trade. The learned lower authority has not looked into the matter with reference to this circular of the Board which has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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