M/S. Rajasthan Chemicals and Vs. C.C.E., Jaipur - Court Judgment

SooperKanoon Citationsooperkanoon.com/20198
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJan-02-2001
Reported in(2002)(147)ELT534TriDel
AppellantM/S. Rajasthan Chemicals and
RespondentC.C.E., Jaipur
Excerpt:
1. the contention of the applicants is that modvat credit was denied to the applicants on the ground that the invoices were issued by m/s.guljag industries ltd., jaipur whereas the manufacturers' invoices were issued by m/s. tata chemicals ltd., in the name of m/s guljag industries ltd jodhpur. the applicants relied upon the board's circular no. 441/7/99 - cx dated 23.2.99 whereby the board has clarified that in view of notification no. 7/99-ce dated 9.2.99, the modvat credit shall not be denied on minor procedural lapse.in view of this board's circular, prima facie, the balance of convenience is in favour of the applicants, hence the pre-deposit of whole of duty is waived for hearing of the appeal. to come up for arguments on 19.02.2001. (dictated in court).
Judgment:
1. The contention of the applicants is that MODVAT credit was denied to the applicants on the ground that the invoices were issued by M/s.

Guljag Industries Ltd., Jaipur whereas the manufacturers' invoices were issued by M/s. Tata Chemicals Ltd., in the name of M/s Guljag Industries ltd Jodhpur. The applicants relied upon the Board's circular No. 441/7/99 - CX dated 23.2.99 whereby the Board has clarified that in view of notification no. 7/99-CE dated 9.2.99, the MODVAT credit shall not be denied on minor procedural lapse.

In view of this Board's circular, prima facie, the balance of convenience is in favour of the applicants, hence the pre-deposit of whole of duty is waived for hearing of the appeal. To come up for arguments on 19.02.2001. (Dictated in Court).