TMI Blog2007 (11) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... hority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law : (i) Whether the authorities were justified in not considering the Mod- vat credit to the assessee only on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Appeals and also by the Tribunal. 3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was entitled for the benefit if entry was made in RG. 23A Part I, then the same has to be reconsidered by the Adjudicating Officer by looking into records maintained by the assessee. In the circumstances, without answering question of law we remand the matter to Adjudicating Authority for fresh consideration in accordance with law. 5. Accordingly the appeal is allowed. The orders pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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