1993 (11) TMI 154

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....he Respondent. [Order]. -  Today only stay application was listed for hearing. However, with the consent of both the sides, by granting waiver of pre-deposit, the entire appeal is taken up for hearing. 2. The appeal is directed against the order-in-appeal No. GS/344/ B. I/93, dated 4-8-1993 confirming the order-in-original No. K.II/135/1992, dated 25-6-1992, directing the appellants ....

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....he Rules for the subject inputs prior to August, 1991 which is the first gate pass for which the modvat credit has been refused. Going by the records, it appears that the appellants have filed a declaration under Rule 57G on 15-10-1989. In the same declaration, there is a clear mention about the industrial laminated sheets of paper base (hylam), the inputs for which the modvat credit is denied in ....