1994 (4) TMI 160

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....ll as final product for modvat purposes. The amended declaration dated 9-3-1988 shows leaves for springs (untempered and without shot peening) as input and springs and spring leaves as output. 3. The department however has made out this case against them on the assumption that "Spring leaves" could not be manufactured out of spring leaves. According to the department that what has been shown as input was itself a final product and therefore no modvat could be taken with reference to it. 4. It was however their contention that they used to receive semifinished springs in the sense that they were untempered and without shot peening on the gate pass and to subject these inputs to further processes of tempering, peening etc. and....

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....it was their contention that the officers seized even the items entered in the RG 1 the shortage was admittedly of any 25 pieces and it has been explained that out of these 20 had been removed for repainting and five were the production of the same day that is day of checking and therefore were yet to be accounted for. And furthermore the Collector has himself allowed them to be cleared on payment of duty. 10. Learned D.R. drew attention to the Order-in-Original and in particular to page 11 thereof. He reiterated the department's view and emphasized that the department has made out this case on the basis of the statement of Ashwani Kumar and observations of the visiting team with reference to which the Collector has recorded his fin....