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2016 (11) TMI 275 - CESTAT MUMBAI

2016 (11) TMI 275 - CESTAT MUMBAI - TMI - MODVAT credit - Rule 57G of the Central Excise Rules, 1944 - Held that: - the impugned order has not considered the factual matrix in proper perspective. Appellant imported the goods and discharged appropriate duty. He is eligible to avail modified credit of the countervailing duty paid. While availing such credit he availed less than credit eligible, subsequently on his own noticing he availed the balance credit. We find that there is no dispute as to a .....

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l) None for Appellant Shri H.M. Dixit, Assistant Commissioner (A.R.) for Respondent ORDER This appeal is directed against Order-in-Appeal No. RJB/697/M-II/99 dated 17.09.1999 passed by the Commissioner of Customs & Central Excise (Appeals), Mumbai. 2. None appeared for appellant. Since matter is of 2000, we take it up for disposal even in the absence of any representation. 3. Heard learned Departmental Representative and perused the records. 4. The issue is denial of MODVAT credit to appella .....

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