1994 (5) TMI 99

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of Central Excise (Appeals), Calcutta, holding them ineligible for Modvat Credit in respect of the following two inputs :- (1) Wax Emulsion (2) Calcined Magnesite In coming to his decision, upholding the Order dated 30-1-1990 of the Assistant Collector of Central Excise, Barrackpore, the Collector (Appeals) has observed that as far as Wax Emulsion (where the Modvat Credit involved is Rs. 3,775.28) is concerned, they had failed to observe the provisions of Rule 57A under which it was mandatory for them to file the declaration to the jurisdictional Assistant Collector and obtain acknowledgement thereof before receiving the product which is intended to be used as inputs for manufacture of final product. Actually, the correct Rule in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment of duty. The material was ground  (to a powder) at Salem and repacked in the original packings of 100 bags. During transit from Salem in Tamil Nadu to Calcutta, one bag out of 100 bags was damaged. The consignment on receipt at Calcutta was found to contain 9940 kgs of calcined magnesite instead of 10,000 kgs. leaving a shortage of 60 kgs. The said Scientific & Chemicals Products Pvt. Ltd. endorsed the Gate Pass to the Appellants. Shri Ghosh, learned Consultant submitted that no manufacture was involved in crushing the calcined magnesite in lump form to powder. He relied upon several decisions in this regard. The show cause notice in this regard has been issued on the ground that the inputs were not covered by the Gate Passes ....