9911796707
TMI Blog2001 (1) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. - This is an appeal filed by the Revenue against the Order of the Commissioner (Appeals). 2. I have examined the records. The respondents in this appeal had taken Modvat credit on certain quantity of inputs lying in stock as on 31-3-1994, amounting to Rs. 2,82,803.10. They had done so on the strength of invoices issued by the Sale Depot of M/s Tata Iron and Steel Co. Ltd. - (TIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit in terms of Board's Circular No. 90/1/95-CX., dated 3-1-1995. The lower appellate authority further found that the Assistant Commissioner had travelled beyond the scope of show-cause notice in confirming the demand of duty. The Revenue is aggrieved by the order of the lower appellate authority. 2. I have heard both sides. 3. Ld. JDR, Shri S.C. Pushkarna has reiterated the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r availment of Modvat credit in terms of Notification No. 21/94-C.E. (N.T.), dated 12-5-1994. The finding of the lower appellate authority is fully sustainable. Three out of the four invoices issued by the Sale Depot of TISCO were admittedly issued between 1-4-1994 and 11-5-1994 and the same were acceptable for the purpose of availment of Modvat credit as per board's circular aforecited. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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