TMI Blog2002 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to be raised by the Department is the same. Both these cases pertain to M/s. J.C.T. Limited, Synthetics Fibre Division, Hoshiarpur. 2. The assessee is engaged in the manufacture of polyester/nylon filament yarn, textured/non-textured yarn falling under sub-headings 5402 and 5403 of the Central Excise Tariff Act, 1985 and it is availing the benefit of Modvat scheme under Rules 57A and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temperature in the filament yarn plant of the assessee? This issue was decided in favour of the assessee and against the Department and while doing so the Tribunal relied upon its earlier decision in the case of Commissioner of Central Excise, Jaipur v. M/s. J.K. Synthetics Ltd., 1998 (98) E.L.T. 507 upholding that Modvat credit was available on the aforesaid items even though they do not go into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts earlier decision in a large number of cases, it is obvious that the Department has accepted that view and having done so it cannot seek a reference in the present case. Be that as it may, the provisions of sub-rule (4) of Rule 57A of the Rules is so clear that the argument now sought to be raised does not really arise. A reading of this sub-rule leaves no room for doubt that the credit of speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the bill of entry endorsed by the importer in favour of the assessee is an admissible document to avail Modvat credit ? Apart from the fact that the Tribunal has been holding such documents to be valid duty paying documents and the Department has not challenged those, the learned Counsel for the assessee has brought to our notice paragraph 4 of circular dated 28-2-1996 issued by the Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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