TaxTMI 
TaxTMI 
1996 (1) TMI 235
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.... all the three products manufactured by the assessee. The Revenue is aggrieved that after having denied the benefit of Modvat credit the learned lower authority should not have allowed the re-credit in respect of which the necessary adjudication could have been first done by the Assistant Collector and the learned Collector. (Appeals) as an appellate authority could not have gone into that issue which did not form the subject matter of the original order. We first propose to deal with the assessee appeal as the outcome of that appeal will have a bearing on the revenue appeal also. 3. The learned Counsel has pleaded that the appellants had filed a declaration under Rule 57G for the inputs to be used for the manufacture of propylene gly....
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....classification and price lists for each of the products and there could be no doubt that the inputs which were declared were being used for these range of products going by the description propylene glycol. He pleaded that there was no warrant for the learned lower authority to hold that the term `propylene glycol' would cover only the mono-propylene glycol and not other propylene glycols. 4. The learned DR pleaded that admittedly the appellants are manufacturing different varieties of propylene glycol and these are known so technically different and therefore it was incumbent on the part of appellants to have declared each one of these items as a finished product. Not having done so, the appellants could not claim the benefit of Modv....