1992 (5) TMI 121

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.... SDR, for the Respondent. [Order per : P.K. Kapoor, Member (T)]. - The appellants are engaged in the manufacture of motor vehicle parts falling under sub-heading 8714.00 of the Central Excise Tariff Act, 1985. In the notice dated 21-6-1990 the appellants were asked to show cause as to why Modvat credit amounting to Rs. 32,517.45 taken by them wrongly should not be recovered under Rule 57-I o....

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....er Rule 173Q of the Central Excise Rules for contravention of Rules 57A, 57A and 57G of the Central Excise Rules, 1944. 2. On behalf of the appellants the learned advocate Shri Hari Om Arora appeared before us. He stated that the credit was being taken in Part-I of the RG-23A. Register on the basis of challans received from the supplier which was followed by actual receipt of the goods. He adde....

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....violation if any was purely technical. 3. On behalf of the Revenue the learned SDR Shri Rakesh Bhatia placed reliance on the adjudicating authority in the impugned order. 4. We have examined the record of the case and considered the submissions made on behalf of both sides. It is seen that the charge against the appellants was that they had been taking credit in the RG23-A Part-I register in....