TMI Blog2011 (3) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... fit was denied only on the ground of non-compliance with the Rules and coupled with the fact that the delivery notes is not the satisfied document, Circular No. 441/7/99-CX., dated 23-2-1999 issued by the Board coupled with the fact that the very liability is exempted by virtue of the notification, the said substantial question of law is answered in favour of the assessee and against the revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arose because of the classification. The Tribunal has held Solid Concrete Blocks are classifiable under Heading No. 6807.20 of the CET and consequently the assessees are entitled for the benefit of SSI Notification, and, therefore, they are exempted from paying the duty. It also held that the assessees are entitled to the modvat credit though the delivery notes do not satisfy the legal requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivery notes is not the satisfied document. In view of the aforesaid circular issued by the Board coupled with the fact that the very liability is exempted by virtue of the notification, the said substantial question of law is answered in favour of the assessee and against the revenue. Accordingly, there is no merit in both these appeals. They are dismissed. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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