Customs, Excise and Gold Tribunal - Delhi
Cce, Chandigarh vs M/S. Arora Alloys (Pvt.) Ltd. on 9 January, 2001
ORDER
Lajja Ram
1.The matter was called. None appeared for the respondents, M/s. Arora Alloys (Pvt.) Ltd. In their communication dated 15.11.2000, a request has been made for decision on merits.
2. Shri M.D. Singh, SDR fairly agreed that the Commissioner (Appeals) has followed the Tribunal's decision in the case of Moosa Haji Patrawala Vs. CCE, Mumbai - 1996 (83) ELT 620 (Tribunal).
3. I find that there is no stay of the Tribunal aforesaid order and the Tribunal is taking a consistent view that the modvat credit taken on the strength of the GPIs, which were issued prior to 31.3.94 but were endorsed therefore, in the absence of any other allegations was admissible.
4. After going through the facts on record and the case law referred to by the appellate authority, I do not find any merit in this appeal filed by the Revenue and the same is dismissed. Ordered accordingly.
Order dictated & pronounced in the Open Court on 9.1.2001.