1996 (2) TMI 236

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....R, for the Respondents. [Order]. -  The department has proceeded against the appellants for recovery of an amount of Rs. 14,688.60 and another amount of Rs. 24,050.93. The appellants are manufacturers of motor vehicle parts. It is the allegation of the department that they had failed to produce the original duty paying documents as required under Rule 57G of Central Excise Rules,1944 fo....

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....partment has failed to give an opportunity to examine the resumed documents and to point out the necessary documents which is supposed to tally with the said GP entries. Therefore, the order on this demand of Rs. 14,688.60 is set aside and remanded to the original authorities for de novo consideration. 3. As regards the allegation that they have taken certain credit of 24,050.93 on inputs falli....

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....the plea made by both the sides and have perused the relevant Notification and the declaration filed by the appellants in this case. The Notification grants the benefit of the MODVAT Credit for the inputs falling under Chapter 72 and in this case there is no dispute with regard to the input which has been used by the appellants. The only difficulty the department has found is with regard to sub-he....