TMI Blog2001 (1) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant is absent and unrepresented despite notice. I have read the stay application, memorandum of appeal, and other papers and heard the Departmental Representative and thereafter I propose to take up the appeal itself for disposal, after waiving deposit. 2. The appellant is a manufacturer of valves. It sent out parts of its inputs for further processing and return. In accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed only one appeal. I therefore treat it as an appeal against the order 190 of 2000 the number first mentioned. 4. The contention in the appeal is that there is no specific requirement that when the inputs are received back, credit cannot be taken in the PLA is not acceptable. Sub-clause (2) of sub-rule (6) of Rule 57F referring to the debit to be made when the inputs are sent says, T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is the legislative provision and that provision has to be given effect to by this Tribunal. It would thus follow that the action of the appellant in taken the credit in the PLA on return of the goods was contrary to law. 5. The Assistant Commissioner s order permitting debit of the PLA and on such debit credit should be taken on the Modvat account is therefore perfectly in order. However, I d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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