TWO BROTHERS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal filed by the appellants against the impugned Order -in -Appeal, the issue relates to the denial of modvat credit to the appellants taken by them twice on a Bill of Entry dated 21.1.98.

(2.) THE learned Consultant has contended that since duty was paid in two instalments and goods Were also received in two lots, for that reason, the credit had been availed twice. He has shown the original Bill of Entry bearing the stamp of the Customs authorities showing the receipt of the duty amount of Rs. 3,58,765 from the appellants by the customs authorities, each on 22.2.99 and 24.2.99.

(3.) ON the other hand, the learned JDR has argued that the total duty on the goods covered by the Bill of Entry in question No. 7127 dated 22.1.98 involved was Rs. 3,58,765 and this entire duty amount was paid by them on 22.2.99 as per the stamp of the Customs authorities on the original invoice shown by the learned Consultant and as such the question of payment of duty of this much amount again on 24.2.99 did not arise. No TR 6 challan had also been produced by them. Therefore, credit had been rightly denied to them.