2007 (11) TMI 313 – HIGH COURT OF KARNATAKA AT BANGALORE – 2008 (225) E.L.T. 37 (Kar.) – – Cenvat/Modvat – Limitation – 7 of 2005 Dated:- 22-11-2007 – K.L. Manjunath and N. Ananda, JJ. [Judgment per : K.L. Manjunath, J.]. – This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law : (i) Whether the authorities were justified in not considering the Mod- vat credit to the assessee only on the ground that the assessee failed to make entry withi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
irmed by the Commissioner of Appeals and also by the Tribunal. 3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned Counsel appearing for appellant, the Tribunal in all similar matters is taking a view that if an entry is made in RG.23A Part I it would amount to substantial compliance and credit has to be given to such assessee. The learned Counsel contends, without considering the case of appellant properly, contrary to its own decision the Tribunal has
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =