9911796707
TMI Blog2005 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... hri N.V.B. Nair, JDR, for the Respondent. [Order]. - I dispose of all the three appeals together, inasmuch as the issue is common. 2.I find that the Modvat credit availed by the appellants has been restricted to 10% in terms of the provisions of Notification No. 5/94-C.E. (N.T.), which restricts the Modvat credit to 10% in respect of the "Paraffin Wax". However, it is the appellant's contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (N.T.), dated 1-3-94 restricts the credit only in respect of the specified item, paraffin wax being one of them, it cannot be said that such restriction also covers heavy normal paraffin. As such, I am of the view that the restriction of credit to the tune of 10% of the duty paid is not justified. The authorities below have also observed that the appellant was not an importer himself, inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the bill of entry and completed all other formalities and has paid the customs duty. In any case, having already held that restriction was not applicable in respect of the goods imported by the appellant. The above ground of the Revenue becomes frivolous. 4.In view of the above, I set aside all the impugned orders and allow the three appeals with consequential relief to the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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