1996 (10) TMI 303

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.... J.P. Kaushik and Ms. Ginny Bedi, Advocates, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The Commissioner of Central Excise, Chandigarh has filed this appeal against order dated 23-4-1991 passed by the Commissioner of Central Excise (Appeals), Chandigarh. The dispute relates to the denial of Modvat credit on inputs hydrochloric acid, ferric alum, and activated carbon.....

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....cture of soap but in the manufacture of glycerine which is a distinct dutiable product for which the respondents have not filed any declaration as required under Rule 57G of Central Excise Rules. The respondents had included them in their declaration as inputs for the declared final product, soap. The Assistant Commissioner, Central Excise, Ludhiana ordered reversal of Modvat credit on these input....

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....not separately declared it and that Modvat credit should not be denied for their lapse, which at worst, is only a technical irregularity as the goods are covered by Modvat Scheme. 3. The submissions made have been carefully considered. From the process of manufacture it is evident that glycerine is manufactured by using the 3 disputed inputs in conjunction with sweet water, which is the ba....