9911796707
TMI Blog1998 (10) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - The appellant took Modvat credit on various inputs, among them grinding wheels, tools and components and various items of steel from March to December, 1987. Notice dated 20th March, 1992 was issued proposing recovery of credit on ground that the inputs were not fully described in the Rule 57G declaration and that the account in the RG 23A part I has not been maintained for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers regarding credit taken. In Addition, some Modvat audit was also conducted in 1988-89 and no objection was taken. The Departmental Representative raises a point that during the relevant period the assessee was not required to enclose copies of the duty paying documents on which credit was taken to the extracts of the RG 23A Part I account and that it has not been shown that these duty paying do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s document. In addition, there was an endorsement of the Superintendent recorded on 15th February, 1989 that he checked the Modvat credit of MTDs, TMD, ACR, MTA (these being divisions of appellant's factory) files for the period 1st April, 1987 to 31st March, 1988. It is not possible to accept that despite the presence of these various records and the checks done by the Department, the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken on steel is kept in balance and unutilised, I accept this suggestion, for which there was no strong opposition from the Departmental Representative. The Commissioner shall after giving reasonable opportunity to the appellant with regard to this and pass orders on this commodity according to law. 5. The charge in the notice is that the goods were not clearly declared. Having regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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