COMMR OF C EX, JALANDHAR Vs. JCT LTD

JUDGEMENT

(1.) The revenue has preferred the instant appeal under Section 35-G of the Central Excise Act, 1944 (for brevity, the Act'), against the final order dated 7-2-2007 (P-3), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, the Tribunal'), proposing the following substantial questions of law :-

(2.) Having heard learned counsel for the appellant at a considerable length and perusing the paper book with his able assistance, we find that the Modvat credit is sought to be denied to the assessee-respondent on the technical ground that the particulars of both persons i.e. consigner and the consignee were not correctly given. However, the aforementioned lack of particulars would not stand in the way of the assessee-respondent in view of the amendment made in Rule 57G of the Central Excise Rules, 1944 . Therefore, on that basis the Modvat credit cannot be denied to the assessee-respondent. We find no ground to admit the appeal as no question of law would arise for our determination.

(3.) Dismissed.