2000 (2) TMI 340

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..... - This appeal arises out of and is directed against the Order-in-Appeal No. 30(KDT)CE/JPR-1/99, dated 13-7-1999 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur. 2. Arguing for the Revenue, Shri S.K. Das submitted that Modvat credit is not permissible on two grounds. At the first instance, the party has availed Modvat credit after six months from the date of issue of....

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....M/s. Maharaja International Ltd. v. C.C.E., Jaipur. He also submitted that the Commissioner (Appeals) has observed that the Modvat credit is permissible subject to the condition that the party submits necessary documents etc. which may have been prescribed in the relevant trade notice. He said that in other words, the Assistant Commissioner was supposed to grant credit on the verification of the r....