issue for determination falls within a narrow compass: admissibility or otherwise of Modvat Credit in case inputs are used in the manufacture of products declared ... appellants alleging that the appellants were availing the benefit of Modvat Credit under Rule 57-A of Central Excise Rules after filing Modvat declaration under
appeals against Order-in-Original No. 1/98 dated 19.1.1998 disallowing Modvat credit of Rs. 50,28,813/-and duty ... Kannan, Ld. DR.
3. Briefly, the issues involved are:
3.1. Alleged Modvat credit taken without receipt (or by wrongly describing) goods as 'Ribbed Bars
President
1. The issue in the appeal relates to utilisation of the Modvat credit taken in respect of Caustic Soda Lye which was used ... dated 16-3-1995. They started availing the Modvat credit of duty paid on C.S. Lye used in the manufacture of Sodium Sulphate right
Additional Commissioner, Ludhiana by his order dated 12.08.2004 had disallowed the modvat credit to the tune of Rs. 37,55,264/- and had ordered recovery ... invoice or 57G invoice for which they were not suppose to issue modvatable invoices and consequently in relation to the goods in question were received
into ingots, are not duty paid since they do not take Modvat credit of duty paid on them. Ld. Advocate submits that the adjudicating authority ... said authority. It was only in the context of not taking the Modvat credit that the appellants admitted their non-duty paid character. But actually
manufacture of their final products VCP/VCR/Television sets for grant of Modvat benefit. The dry cell batteries are required for operating the Remote Control ... Madhya Pradesh Collectorate that it had been decided not to allow Modvat Credit on dry battery cells used in the manufacture of electronic quartz clocks
2017/09 is July 1995. The appellant, during this period were availing Modvat Credit of Central Excise duty paid on inputs and capital goods ... machinery. Nickel Screen is used in centrifugal machine as its parts. While Modvat credit in respect of nickel screen was disallowed on the ground that
from the Indian Railways on payment of duty and were availing the Modvat credit at the rate of Rs. 190/- per MT on the entire ... appellants were therefore called upon to show cause why the amount of Modvat credit availed on the free supply of rails retained by them
order of the Commissioner of Central Excise & Customs, Indore disallowing modvat credit on certain items.
2. The facts of the case in brief ... final products. The department alleged that the items on which modvat credit as capital goods was taken were not machines, machinery, plants, equipments, apparatus, tools
common question of law with regard to grant and disallowance of modvat credit on transformers and spares of boilers. Hence, they are taken up together ... order, the Commissioner has held that assessees are entitled to modvat credit in respect of spares used as capital goods in the manufacture of paper
