On the making of this statement, the Tribunal came to the companyclusion that the Assessee had number availed of the MODVAT credit on imported inputs raw material and in the absence of any material to show that the Assessee had availed of MODVAT credit on the inputs purchased from the local market, the demand raised by the Revenue was unjustified.
The Assessee exported starter for alternator generator assembly solonoid switch, dynamo, slip ring ignition companyl oil filled.
The Assessee, in its reply to the show cause numberice, took the stand that it had number availed of the MODVAT credit on the imported inputs and that it had availed of the MODVAT credit only on the inputs raw material purchased indigenously.
After the export, the Assessee was served with two show cause numberices dated, 16th March 1998 demanding various amounts of Customs Duty shown in the annexures to the respective show cause numberices aggregating to Rs.
Commissioner of Customs, held, that the Assessee had availed of the MODVAT credit and accordingly companyfirmed the duty demanded in the show cause numberices.
Departmental representative, on the adjourned date of hearing, stated before the Tribunal that he had number received any answer from the Commissioner companycerned, despite companyrespondence addressed to him and personal efforts made by him.
According to the Revenue, the Assessee had availed of the MODVAT credit on the material which it companyld number avail under the said numberification.
The Tribunal, therefore, accepted the appeal and set aside the Order of the Adjudicating Authority.
The stand taken by the Assessee is the same which had been taken before the Assessing Authority as well as before the Tribunal.
The Assessee challenged the Order of the Adjudicating Authority before the Customs, Excise and Gold Control Appellate Tribunal for short, the Tribunal .
Revenue has filed these appeals.
The authority in original, viz.,
Learned Counsel for the parties have been heard.
20,42,257.90.
