other products vising inputs including iron wires, steel wires, opted for Modvat credit in respect of iron wire, steel wire falling under Pleading ... redrawing steel wires did not amount to "manufacture" and Modvat credit would be available to redrawn wires bought from the market
ground that opposite party No. 1, NALCO has availed of Modvat concessions under the excise rules and thus could not transfer the said licences ... account. Subsequently, Central Excise was intimated about the aforesaid reversal of the Modvat credit. In substance, by this reverse entry in the PLA, NALCO refunded
appellants in other appeals are manufacturers of excisable final products. They availed Modvat credit in respect of certain goods claimed as inputs as defined ... Rule 57A of Central Excise Rules, 1944. The jurisdictional Assistant Collectors disallowed Modvat credit. In the case relating to appeal E.332/94, the Collector
duty paid on the input raw materials and in regard to which Modvat credit was availed should not be included while arriving at the cost ... excise duty element since that was "set off under the Modvat credit scheme. Assistant Collector over-ruled the contention of the appellant and this
from the Range Superintendent and based on such certificates, the appellant availed Modvat credit under Rule 57A of the Rules. This was disallowed ... also a manufacturer of motor vehicles received duty paid inputs and availed Modvat credit. Subsequently, due to price increase allowed to the suppliers for supplies
machineries imported by the appellants as capital goods are eligible to avail Modvat credit or not. Modvat credit has been denied by the department ... silver emerging as an intermediate product is not notified under the Modvat scheme under Rule 57Q, the appellants would not be eligible to take Modvat
Under the impugned order, the learned Collector has allowed the benefit of Modvat Credit to the Respondents based on the invoices which had been endorsed ... Commissioner of Customs & Central Excise (Appeals), Bangalore has erred in allowing Modvat Credit on the strength of endorsed invoices.
(ii) Commissioner of Customs
obtained the dated acknowledgment. The department found that the assessee took the Modvat Credit of Rs. 53,810 on 12-8-1993 on billets weighing ... citation the Tribunal had found the party having filed their Modvat declaration and only violation found was that the party had not filed prior permission
These are three appeals filed by the department with reference to the Modvat credit in respect of the items mentioned in the respective impugned orders ... Rule 57-1 of the Central Excise Rules; on 25.3.1994 for availing Modvat credit of duty on capital goods namely Foundry Flexes, Electric wire
that at all stages of production the concerned units have been availing Modvat credit at each stage of the clearance of the goods on payment ... respective units for doing job work and paying duty/availing Modvat at respective stages and thereafter to follow the procedure laid down by Rule
