2006 (3) TMI 46

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....ength and perused the record. It is seen that appeal itself can be disposed of. Accordingly, after dispensing with the requirement for pre-deposit, I proceed with the appeal. 2. The appellant is a manufacturer of iron and steel products. Its rnaininputs are bars and rods on which Modvat credit was taken. Proceedings were initiated under show cause notice, for denying the Modvat credit and imposin....

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....the Modvat credit of about Rs. 4 lakhs and imposed of Rs.1 lakh. The present appeal challenges that order. '2. The submission of the learned counsel for the appellant is that the very issue as to the effect of taking credit in Part-II of RG-23A register without entering all particulars in Part-I had come up before this Tribunal in several proceedings and the Tribunal held that eligibility to cred....