1995 (12) TMI 162

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....espondents. [Order]. -  The appeal is directed against order, dated 9-9-1991 of the Collector (Appeals) dismissing the appeal filed by the present appellant against order dated 13-3-1991 passed by the Assistant Collector confirming the demand for recovery of Rs. 46,232.52 under Rule 57-I of Central Excise Rules, 1944 on the appellant less the sum of Rs. 10,350.22 already paid through PL....

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....e to the appellant to show cause why Modvat credit should not be reversed to the extent of these two amounts, totalling Rs. 46,232.52. The appellant rebutted the stand taken by the Superintendent stating that the goods in stock on 1-4-1990 had been subsequently cleared on payment of duty. The Assistant Collector who heard the appellant passed an order confirming the demand and this was confirmed b....

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....ng for the benefit of Small Scale Sector Exemption Scheme is that for the first clearances upto 30 lakhs nil duty is payable on the finished product. On the raw materials in stock on 1-4-1990 in respect of which duty element had been credited in the relevant register, appellant would not be entitled to Modvat credit since those raw materials would be used in the manufacture of finished goods only ....