M/S Fatemabad Tea Estates vs C.C.E., Shillong on 28 August, 2001

ORDER

Archana Wadhwa

1. Shri P.R. Das, learned Consultant appearing for the appellants submits that vide impugned order the appellants have been directed not to take Modavt credit in respect of furnace oil. Accordingly the credit has not been availed by them and as such there is no question of depositing of Modvat credit. The Stay Petition has been filed inadvertently.

2. In view of the foregoing I reject the stay petition as not maintainable.

(Dictated & pronounced in Court)