TMI Blog2004 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to the extent of Rs. 1,79,076/-. Out of this credit, an amount of Rs. 1,31,165/- is the credit allowed on original copies of invoices and the balance is the credit allowed in respect of a gear box which was used in a conveyor system used for removal of 'bagasse' from the place of its formation to that of its storage within the sugar factory. Both these credits relate to the period May to Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to have been used for the manufacture of the final product. 4. After considering the submissions, I find that the appellant has a strong case in relation to the credit of Rs. 1,31,165/- while the respondents appear to have a good case in relation to the credit of Rs. 47,911/-. It is settled law that, for availing Modvat credit on the basis of original copy of invoice, prior permission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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