1995 (10) TMI 110

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...., for the Respondents. [Order]. - This appeal is directed against order in appeal No. 988/CE/CHD/91, dated 21-6-1991. The issue involved relates to admissibility or otherwise of Modvat Credit taken in respect of resin used in the manufacture of what appellants claimed as Air bags, Moped Tyres. 2. Arguing for the appellants the Ld. Counsel submits that show cause notice was issued on ....

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....as travelled beyond the show cause notice and confirmed the demand on a charge not disclosed to them. Collector (Appeals), however, did not record any finding on it. 3. The Ld. D.R. submits that originally resins were classified under Heading 38 and subsequently under 39 and reiterated the departmental arguments. 4. Considered. I find show cause notice dated 18-4-1988 merely mentio....

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.... bags in the manufacture of which resins are used are tools, no credit is admissible in regard to such resins as are used in the manufacture of Air bags. I find that the appellants were not put on notice for this charge. In fact charges as such were mentioned in the show cause notice were dropped by the Asst. Collector in the earlier part of his order has not proved. In the light of this, the orde....