2002 (9) TMI 489

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - This Bench had by Final Order No. A/1665/2001-NB (SM), dated 15-11-2001 rejected the appeal of the assessee. That was an order passed ex parte. 2. The present application is seeking rectification of what is alleged to be an apparent mistake in the final order. 3. Ld. Counsel for the applicants submits that, by the final order ibid, the Tribunal disallowed Modvat credit to the asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en advert to the invoices issued by the supplier of the goods. In the absence of mention regarding the invoices and the particulars contained therein, the DR submits, the present plea of the assessee cannot be sustained. 5.  I have carefully examined the submissions after a close perusal of the records of the case. The Modvat credit in question was taken by the assessee on the strength of in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ought to have been accepted as valid duty-paying documents under Rule 57G. Ld. Counsel has drawn support from the Tribunal's decision in Hybrid Electronic System P. Ltd. v. CCE, Mumbai-I [1996 (87) E.L.T. 526 (Tribunal)]. I find that the cited case law was not a part of the grounds of the appeal nor was it cited when the Final Order was passed. The invoices in question were not before the Bench w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X