HITEN CRIMPERS Vs. CC & CE, SURAT-I

JUDGEMENT

(1.) XXXX.

(2.) THE relevant facts of the case are briefly as follows:

(3.) REGARDING the modvat credit disallowed on the ground of the credit having been availed on the strength of original copy (buyers copy) of invoice, the counsel conceded that, in view of the decision of the larger bench of the Tribunal in CCE v. Avis Electronics Pvt. Ltd. & Others, 2000 (37) RLT 501, the appellants had no case on merit. However, he challenged the demand on the ground of limitation.