1995 (11) TMI 152

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....der per : P.K. Kapoor, Member (T)]. - This is an appeal filed by the Revenue against the order dated 30-7-1992 passed by the Collector Central Excise (Appeals), Chandigarh. The appellants vide their letter, dated 10-11-1989 had informed the department that they had in stock 20 MT PVC Resin SR 10 which was to be used by them as input in their final product and they had sought permission for avai....

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....d in respect of 10 MT of PVC Resin for which GP-1 was not available was produced later on. 2. On behalf of the appellant I heard Shri P. Dass, learned SDR who submitted that the impugned order is not sustainable since the appellants were not in possession of valid GP-1 in respect of 10 MT of PVC Resin.  He contended that under these circumstances the Assistant Collector had correctly ....

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....esin they have not received GP-1 from the supplier and that as soon as it would be received the department would be informed. The Collector (Appeals) had pointed out that the Assistant Collector has not disputed the fact that 20 MT of PVC Resin was lying in the respondents' factory immediately  before 15-11-1989 and was available for verification before credit of duty could be allowed on the ....