NELTON INDIA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SHRI B.R. Randive, Consultant appeared on behalf of the appellant and Shri H. Kothikar, S.D.R. appeared on behalf of the Revenue.

(2.) AFTER hearing both sides, it is seen that the appellant has come in appeal against the impugned order disallowing Modvat credit to the tune of Rs. 3,64,175.28 P.

(3.) THE Commissioner in Para 13 of the impugned order in the last lines has recorded as under : - "So far as the amount of Rs. 3,64,175.28 is concerned where the duty paying documents (gate passes/certificates in original) were not produced by M/s. Nelton India Ltd., since M/s. Nelton India Ltd. have shown willingness to forego the said Modvat credit, I do not consider it necessary to go into the question of time -bar."