TMI Blog2000 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ving pre-deposit and with consent of the sides. 2. The appellants are a company engaged, inter alia, in the manufacture of portland cement falling under Chapter 25 of the Central Excise Tariff Act, 1985, they have factory at Chandrapur, Maharashtra. They availed Modvat credit on capital goods in terms of Rule 57Q of the Central Excise Rules. According to the Department they have availed wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by 'B'. In the entirety of the above findings I hold that the Noticee No. 1 are not denied Modvat credit as far as the issue discussed herein above if otherwise the eligibility criteria of the goods in question are fulfilled under Rule 57A or 57Q as the case may be". 3. After having held as above Assistant Commissioner in the order portion has held further as follows : "As regards the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment should not be meted out to the assessee. Shri Prakash Shah states that having held at page 59 of the paper book that mistakes is not on the part of the assessee, the Assistant Commissioner ought not to have fastened the liability on the assessee in an alternative way. He states that all orders of assessment should be specific. DR adopts the reasoning of the lower authorities. 7. I have con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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