1992 (9) TMI 185

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.... the aluminium ingots on which modvat credit was taken for the period June 1990 to October 1990 were clearly non-duty paid and accordingly no credit was admissible to the appellant. The impugned order was received by the appellants on 3-12-1991 and the appeal has been filed on 27-2-1992. 2. The brief facts of the case here are that the appellants are engaged in the manufacture of Ferro aluminium dutiable under Heading No. 7202 of the Central Excise Tariff. They were availing modvat credit after filing declaration under Rule 57G and were also taking deemed credit on aluminium purchased from the open market. On scrutiny of the records from June 1990 to Oct. 1990 it was felt by the Deptt. that the deemed credit for Rs. 1,42,572.25 was wrong....

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....cuttings of extruded sections, piston block etc. He accordingly passed the impugned order as above. 6. The appellant, on the other hand, have pleaded in the appeal as follows :- (i) There is a clear violation of the principles of natural justice, since the copy of letter of M/s. Vardhman Enterprises was not mentioned in the show cause notice nor given to them. (ii) Had a copy been supplied to the appellant, they could have given comments against the same and also cross-examined the witness to bring out the truth. (iii) The A.C. was wrong in concluding that the very scrap purchased by the appellant was utensil scrap and non-duty paid; (iv) The quantity taken from M/s. Vardhman Enterprises was only 375 Kgs. out of a total quant....