1996 (8) TMI 239

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....t. Shri Jhangir Singh, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  This is an appeal against the order dated 5-3-1993 passed by the Commissioner of Central Excise (Appeals), New Delhi. In this case, the appellants, manufacture stainless steel and other alloy steel. H.R. Flats of stainless steel had been declared as one of the inputs in the Modvat declar....

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....by the Additional Commissioner's adjudication order dated 2-12-1992 and was upheld in appeal by the Commissioner (Appeals). 2. We have heard Sh. R. Pal Singh, ld. Consultant for the appellants and Sh. Jhangir Singh, ld. D.R. 3. On a careful consideration, it is seen that Rule 57H of Central Excise Rules has two limbs, one pertains to such inputs which are lying in stock or are rece....

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....of inputs already received on 13-9-1991 and lying in stock on the date of declaration for the Assistant Commissioner to take action in respect of them under Rule 57H. On the other hand, they had taken credit on 14-9-1991 even before filing the declaration. However, there are certain mitigating circumstances. The claim of the appellants that the H.R. Flats received by the appellants had not been is....