CCE Vs. B.T. STEEL LTD.

JUDGEMENT

(1.) EXAMINED the records and heard both the sides.

(2.) THE Department is in appeal against the order of the lower appellate authority allowing Modvat credit to the extent of Rs. 9,42,864 to the respondents. On examination of the records and submissions, we note that the original authority had disallowed the following Modvat credits to the assessee on various grounds:

(3.) IN the appeal preferred by the assessee against the decision of the original authority, the Commissioner (Appeals) reversed the said decision insofar as the credits mentioned at Sl. No. 1 and 2 above were concerned, and allowed those credits to the assessee. But he affiimed the lower authority's order disallowing the remaining credit of Rs. 3,990 to the assessee. Now, before as, the Department is in appeal against the grant of the aforesaid credits of Rs. 3,55,512 and Rs. 5,87,352. The learned DR reiterates the grounds of the appeal. The challenge is mainly in relation to the credit of Rs. 5,87,352. He submits that, without properly examining the evidence on record, the learned Commissioner (Appeals) held that the relevant invoices on the basis of which the credit had been taken were issued by wholesale dealers of the input -manufacturers. It is further pointed out that it was not open to the appellate authority to examine any evidence which was not available to the original authority.