{"id":14183,"date":"2001-01-02T00:00:00","date_gmt":"2001-01-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-rajasthan-chemicals-and-vs-c-c-e-jaipur-on-2-january-2001"},"modified":"2016-04-16T19:48:44","modified_gmt":"2016-04-16T14:18:44","slug":"ms-rajasthan-chemicals-and-vs-c-c-e-jaipur-on-2-january-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-rajasthan-chemicals-and-vs-c-c-e-jaipur-on-2-january-2001","title":{"rendered":"M\/S. Rajasthan Chemicals And &#8230; vs C.C.E., Jaipur on 2 January, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Rajasthan Chemicals And &#8230; vs C.C.E., Jaipur on 2 January, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (147) ELT 534 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.S. Kang  <\/p>\n<p> 1. The contention of the applicants is that MODVAT credit was denied to the applicants on the ground that the invoices were issued by M\/s. Guljag Industries Ltd., Jaipur whereas the manufacturers&#8217; invoices were issued by M\/s. Tata Chemicals Ltd., in the name of M\/s Guljag Industries ltd Jodhpur. The applicants relied upon the Board&#8217;s circular No. 441\/7\/99 &#8211; CX dated 23.2.99 whereby the Board has clarified that in view of notification no. 7\/99-CE dated 9.2.99, the MODVAT credit shall not be denied on minor procedural lapse.\n<\/p>\n<p> In view of this Board&#8217;s circular, prima facie, the balance of convenience is in favour of the applicants, hence the pre-deposit of whole of duty is waived for hearing  of the appeal. To come up for arguments on 19.02.2001. (Dictated in Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Rajasthan Chemicals And &#8230; vs C.C.E., Jaipur on 2 January, 2001 Equivalent citations: 2002 (147) ELT 534 Tri Del ORDER S.S. Kang 1. The contention of the applicants is that MODVAT credit was denied to the applicants on the ground that the invoices were issued by M\/s. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-14183","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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