1997 (3) TMI 215

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....h, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant M/s. Oswal Agro Mills Ltd. filed this appeal against the Order-in-Appeal No. 319/CE/CHD/92 passed by the Collector of Central Excise (Appeals). 2.  The appellants are engaged in the manufacture of soap falling under sub-heading 3401.01 of the Schedule to Central Excise Tariff Act, 1985. The appellants we....

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....vat credit of Rs. 2,20,500/- was held to be inadmissible under Rule 57G of the Central Excise Rules, 1944. 3.  The ld. counsel appearing on behalf of the appellant submitted that the Modvat credit on Hydrochloric acid and sulphuric acid was denied wrongly on the ground that the same are used for refining glycerine, a by-product emerging at intermediate stage during the manufacture of soap.....

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....ner of Central Excise reported in 1994 (69) E.L.T. 222. She further prayed that the appeal be allowed. 5. Shri Jangir Singh, ld. JDR on behalf of the respondent reiterated the findings of the lower authorities. 6. Heard both sides. In this case the benefit of Modvat credit in respect of the inputs Hydrochloric acid and sulphuric acid was denied on the ground that these inputs are u....

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....1. After filing the declaration, the appellants took Modvat credit on the inputs received on 16-2-1991. Rule 57H of the Central Excise Rules, 1944 provides that Assistant Collector of Central Excise may allow the credit on duty paid on the inputs received by the manufacturer immediately before obtaining the dated acknowledgement of declaration if he is satisfied that such inputs are lying in stock....