1994 (7) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order).-  This is an appeal against the order dated 3-7-1990 passed by the Additional Collector in which it has been held that the appellants were not entitled to Modvat credit in respect of Rubber Chemicals namely, "Pilflex - 13" and "Pilnex TDQ" used as inputs since in the declaration filed under Rule 57G in respect of certain chemicals under the heading "Rubb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laration. She contended that under these circum-stances the dispiuted Rubber Chemicals should be deemed as covered by the general description "Rubber Chemicals" in the declaration filed under Rule 57 by the appellants. She stated that there was no dispute regarding duty paid character and the disputed inputs and their actual use in the manufacture of final product. She contended that under these c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heading No. Sub-heading No. (i) CBC (ii) MOR (iii) B. Rod (iv) 4010-NA (v) Vulca-for F/Pentafor F (vi) T.M.T (vii) Renacit-7 (viii) PVI-50 38.12 38.12 38.12 3812.00 38.12 3812.00 38.23 3812.00 3812.00 3812.00 3812.00 3812.00 3812.00 3812.00 3823.00 2942.00 The appellants have contended that even though "Pilfex-13" and "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng Chemicals" in the declaration filed by them under Rule 57G. 5. It is seen that in the declaration filed under Rule 57G the appellants had under the general heading of "Rubber Processing Chemicals" specifically listed 8 different "Rubber Chemicals". Since a very large number of "Rubber Chemicals are used in the tyre and rubber industry and some of these chemicals are sold by manufacturer....