SHEFFIELD APPLIANCES LIMITED Vs. CCE

JUDGEMENT

(1.) In this appeal which has been preferred against the impugned Order -in -Appeal vide which the Commissioner (Appeals) has affirmed the Order of the adjudicating authority, the issue relates to the denial of the modvat credit of Rs. 2,00,413.20 to the appellants.

(2.) The learned Consultant has contended that since the appellants have purchased the goods from Raydak Projects Ltd. who in turn got the delivery of the goods on the strength of bill of entry in question vide which. Polar Industries Ltd. imported the goods. Therefore, they are entitled to take modvat credit of the amount in question.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order.