1996 (12) TMI 198

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....e Respondents. [Order]. -  The captioned appeal is directed against the order of the ld. Collector (Appeals) who held that in respect of Modvat credit availed by the appellants on the rods of non alloy steels, there was no declaration as required under Rule 57G(1) of the Central Excise Rules and that the appellants' request for treating their letter, dated 18-11-1991 addressed to the As....

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....rongly to the extent to Rs. 32,588 without filing a declaration of the inputs falling under tariff heading 7213.10 and therefore, issued a show-cause notice on 29-11-1994 asking the appellants to explain as to why Modvat credit should not be denied to them and why the amount should not be recovered from them and also why the penalty should not be imposed. The appellants did neither submit a writte....

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....tted/rejected. In their invoice of the same company, the goods have been described as rods of non alloy steel wire rusty/rejected. The ld. Counsel submits that invoices clearly show that the material used by them as inputs was rejected material and that the rejected material is nothing but scrap. The ld. Counsel submits that a look at the declaration filed will show against serial No. 13 that the ....

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....guments, the ld. Counsel submits that the appeal may be allowed. 4. Shri Nanak Chand, the ld. DR appearing for the respondent Commissioner reiterates the findings of the lower authorities. 5. Heard the submissions of both sides. I find that the main objection of the ld. Commissioner (Appeals) was that the product in question was not described and included in the declaration filed b....