TMI Blog2001 (11) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... Today an application for stay has come. As the matter lies in a narrow compass, the appeal is taken up for disposal after waiving disposal, with consent of both sides. 2. The appellant manufactures inter alia tyres, tubes, flaps etc. at Nasik and the said goods fall under Chapter 40 of the CETA. The appellant availed Modvat credit i.e. input credit as well as capital goods. In the usual co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly should be mentioned as billable delivery note. At page 23 the specific ground has been taken before the appellate authority in the following terms :- (d) The Additional Commissioner has erred in disallowing the Modvat credit of the amount of Rs. 3,60,066/- on the grounds that the debit entry shown in the invoice appears not correct that the company has failed to give documentary evidence an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Additional Commissioner has failed to take the same into consideration and disallowed the Modvat credit on the flimsy and irrelevant grounds. 3. During the hearing, it is represented before me that the appellants produced letter written by the Superintendent of Central Excise, Range VIIF Division VII, Madras 34. The letter dated 2-2-1996 addressed to L T Mcneil Ltd., Madras refers to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. I feel that the clarifications given by the Range Superintendent at Madras clearly mentions the payment of the duty on the goods involved. Moreover, the show cause notice was wrong inasmuch as the reasons for denial sought to be made has not been specifically mentioned. I am therefore of the view that the assessee has made out the case. 5. Appeal stands allowed setting aside the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
