TMI Blog2015 (12) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the modvat credit - Notification dated 09.02.1999 issued by the Central Government has not been considered in proper prospective by the authorities below while denying the modvat benefit to the appellant. According to the said Notification, the modvat benefit shall not be denied, if the duty paid character of the input and its receipt and utilization in the factory for the intended purpose is not in dispute. In the circumstance of the present case, since the original authority has not carried out proper exercise, I am of the view that the matter should be remanded back to the jurisdictional Assistant/Dy. Commissioner of Central Excise, who shall verify the documents as provided under the said Notification and if maintenance of such docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s objected by the Central Excise Department on the ground that the same is not prescribed document for taking credit. Further, on account of shortage of 102.90 quintals of molasses, modvat credit has been denied to the appellant. In appeal against the adjudication order, the Commissioner (Appeals) has upheld denial of Modvat credit. Hence, the present appeal before this Tribunal. 2. Ld. Advocate Shri Alok Arora appearing for the appellant submits that both the sugar and the chemical units are belonging to the appellant's company and the Central Excise duty paid on molasses at the sugar unit was taken as modvat credit in the chemical unit. He further submits that the disputed goods have not been diverted for any other purpose, since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the credit has been taken on the strength of the bill, which is not prescribed as valid document under Rule 52A of the rules, the appellant is not entitled for the credit. 4. I have heard the ld. Counsels for both the sides and perused the records. 5. Receipt of the disputed input i.e. molasses in the chemical unit of the appellant and their use within the factory for the intended purpose have not been disputed either in the adjudication order or in the impugned order. However, the modvat credit has been denied on the sole ground that the bill issued from the kachcha pit to the chemical unit is not a proper/ valid document prescribed under Rule 52A of the erstwhile Central Excise Rules, 1944 read with Rule 57G for taking the modva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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