2004 (2) TMI 586

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..... r the purpose of hearing this appeal, the appellant is required to pre-deposit an amount of Rs. 2,03,110/-. The appellant purchased the input Bitumen from the First Stage Dealer i.e., M/s. Indian Oil Corporation (IOC), who are registered with the Central Excise Department for issuing invoices under Rule 57GG. The Department verified RG 23D register maintained by the dealer by the concerned Range O .....

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..... n rectified, the Modvat Credit was rightly taken by them. 3. Ld. JDR, Shri C. Mani submits that the documents rectifying the defect was not placed before the authorities and, therefore, the authorities are right in passing the order of rejecting the claim of Modvat Credit. 4. On a careful consideration, I notice that the issue lies in a short compass. Therefore, while granting waiver o .....

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..... id letter. This letter was addressed to Deputy Commissioner of Central Excise, A-III Range, A-Division, Chennai. In view of this letter, I am of the considered opinion that the matter has to go back to the original authority for 'de novo' consideration to re-examine the issue in the light of the rectified documents/registers and pass an appropriate order after granting a reasonable opportunity to .....

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