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TMI Blog2006 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... When the stay application came up for consideration, I have perused the record and heard both sides at length and proceed to dispose of appeal itself after waiving the requirement of pre-deposit. 2. The appellant is a Central public sector undertaking and engaged in the manufacture of transformers, electrical machineries, etc. The dispute in the present case is about denial of Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the Deputy Commissioner's order before the Commissioner (Appeals). The Commissioner (Appeals) allowed Revenue's appeal with the following observation :- 'I have gone through the facts and circumstances of the case and the submissions made by the appellants as well as respondent. So far as the description of goods is concerned, I find that the appellant in the declaration filed under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 1944. I find that the same is not allowable. In this regard, the judgment of the Hon'ble Tribunal in the case of CCE v. Eimco Elecon (India) Ltd. - 1993 (68) E.L.T. 444 (Bom. - CEGAT) has upheld the Ministry's view that higher notional credit on special excise duty is not admissible. Accordingly, appeal is disposed of as above." 4. The submission of the learned Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the Board's Circular No. 441/99-CX., dated 23-2-1999. 5. The DR submits that the Commissioner (Appeals) has also noted in the order-in-appeal that higher notional credit had been taken on special excise duty under Rule 57B of the Central Excise Rules, 1944. To this, it is the submission of the learned Counsel that the show cause notice had raised no such objection and there is no b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the inputs and receipt and utilisation of the inputs by the appellant. Therefore, denial of credit is clearly contrary to Notification No. 7/99-C.E. (N.T.), dated 9-2-1999 and Board's circular. Revenue's appeal before the Commissioner had been filed without any application of mind and an unmerited vexation of the appellant. Commissioner (Appeals) was being too indulgent in entertaining su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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