2014 (1) TMI 272

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..... its eligibility to modvat credit during the relevant period - the detailed scrutiny of these documents/evidences on the eligibility of modvat credit against these documents and the eligibility of various items as capital goods/inputs would be decided at the time of disposal of appeal - the applicant failed to make out a prima-facie case in their favour – Following Commr. of Central Excise, Guntur .....

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..... l in advance. The applicant has sought adjournment on the ground that the hearing before the Commissioner (Appeals), Haldia Commissionerate at Kolkata, has been fixed on the same date. We are not convinced with such a request, accordingly, we proceed to decide the stay application. 3. Heard the ld. A. R. for the Department. 4. The ld. A.R. for the Department has submitted that the ld. Commissi .....

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..... In other words, this is a case for appreciation of documents/evidences relating to input invoices and its eligibility to modvat credit during the relevant period. Thus, we are of the view that the detailed scrutiny of these documents/evidences on the eligibility of modvat credit against these documents and the eligibility of various items as capital goods/inputs would be decided at the time of di .....

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