1997 (11) TMI 245

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.... for the Respondent. [Order]. -  The appellant manufactured nitrocellulose. Among the inputs that it declared for availing Modvat credit for the manufacture of this products were drums of mild steel and alcohol. During the period from 26 April, 1990 to 14 September, 1990, it received drums made of high density polyethene, instead of mild steel drums, and packed nitrocellulose in such dr....

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....and these have been seen and defaced by the Superintendent. Therefore, he says the charge of suppression will not survive. 4. The Departmental Representative adopts the reasoning in the order impugned in the appeal. 5. The copies of the RG 23 account show that the appellant had indicated the numbers of the gate passes under which the goods were received. Copies of the gate passes t....