1996 (9) TMI 398

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.... Shri Mewa Singh, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant filed an appeal against the Order-in-Appeal 100/CE/Alld/91 passed by the Commissioner (Appeals) Central Excise, Allahabad. The appellants are engaged in manufacture of torches and miniature bulbs. The miniature bulbs manufactured by the appellants are captively consumed by the appellant in manu....

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.... as for home consumption. The appellants also filed revised classification list from time to time. The ld. Counsel while pointing out from the adjudicating order submitted that the adjudication authority has held that as far as captive utilisation or consumption of miniature bulb for torches are concerned, there is no irregularity for utilising credit for payment of duty on the torches. The ld. co....

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.... that in these circumstances the appellants are entitled to avail the benefit of Modvat credit on the inputs used in the manufacture of miniature bulb cleared for home consumption after payment of excise duty. 3. Heard Shri Mewa Singh, ld. SDR. 4. The benefit of Modvat credit on the 11 inputs used in the manufacture of miniature bulb cleared for home consumption is denied on the gr....