9911796707
TMI Blog2005 (1) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these appeals Revenue is challenging the allowing of Modvat credit of the duty to M/s. Modi Rubber Ltd. 2. We heard Shri O.P. Arora, learned SDR for Revenue, and Shri Ajay Agarwal, learned Advocate for the Respondents. The learned SDR submitted that the Revenue has filed appeals on the ground that the Credit has been all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of its use in or in relation to the manufacture of the final product which has not been discussed by the Commissioner (Appeals), we allow the appeals of the Revenue and remand the matter to the Commissioner (Appeals) for deciding the matter afresh after examining the use of these goods of general utility items in relation to the manufacture of the final product of the Respondents after follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived back after the expiry of the prescribed period. Reliance has been placed by the Revenue in the case of CCE, New Delhi v. AVIS Electronics (P) Ltd. - 2000 (117) E.L.T. 571 wherein the Larger Bench of the Tribunal has held that "when a particular thing is directed to be performed in a manner prescribed in Rules it should be performed in that manner itself and not otherwise." Rule 57F of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of final product. In view of these facts the Modvat credit cannot be denied to the Respondents merely on the ground that the inputs were received back after the prescribed period. We, therefore, do not find any reason to interfere with the impugned Order on this aspect and the Revenue's appeal in this regard is rejected. All the appeals are disposed of in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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