TMI Blog2007 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... Application do not arise in the facts and circumstances of the case. The lapse on the part of the Firm was inadvertent and it was not so great as to deprive them of their substantive right of Modvat credit - Application is disposed of in favour of the Firm - 1of 2002 - - - Dated:- 13-8-2007 - P.C. Verma and B.C. Kandpal, JJ. [Judgment].- 1. This Reference Application has been preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Brief facts of the case are that M/s. Indica Chemicals Industries (P) Ltd. Kotdwar manufactures 'Expanded Pertile Ore'. They paid additional duty of custom amounting to Rs.1,41,744.20. Against the Firm allegation was that it did not follow the procedure; and took full credit of CVD on 11-8-1993 more than one month before the last part of consignment of the said bill of the entry. There were vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the impugned order dated 16-11-2001. In our opinion, questions framed in the Reference Application do not arise in the facts and circumstances of the case. The lapse on the part of the Firm was inadvertent and it was not so great as to deprive them of their substantive right of Modvat credit. Therefore, the Reference Application is disposed of in favour of the Firm and against the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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