TMI Blog2009 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act'), against the final order dated 7-2-2007 (P-3), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'), proposing the following substantial questions of law :- "(i) Whether the Customs, Excise & Service Tax Appellate Tribunal's was right in allowing modvat credit under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical ground that the particulars of both persons i.e. consigner and the consignee were not correctly given. However, the aforementioned lack of particulars would not stand in the way of the assessee-respondent in view of the amendment made in Rule 57G of the Central Excise Rules, 1944. Therefore, on that basis the Modvat credit cannot be denied to the assessee-respondent. We find no ground to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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