1993 (11) TMI 154

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....ay 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 to reverse the modvat credit to the extent ....

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....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 pursuance of the gate passes which are issued fro....