1998 (1) TMI 168

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....Respondent. [Order]. -  The Revenue filed this appeal against the order-in-appeal passed by the Collector, Central Excise (Appeals), Ghaziabad dated 24-10-1994. 2. Shri Sanjiv Srivastava, JDR appearing on behalf of the appellant submitted that the respondents have availed the benefit of Modvat credit in respect of the inputs without making any entry in the statutory records in f....

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....rds held that there is no doubt in regard to the receipt of the inputs into the factory and there use for the manufacture of the final product. He therefore, prays that the appeal be dismissed. 4. Heard both sides. In this case, the demand was confirmed by the adjudicating authority only on the ground that the inputs received by the respondents are not entered in the RG 23A Part I register....

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....the apellants also establish the said inputs i.e total quantity of 4387 kgs. issued for use during the period 7-2-1991 to 22-3-1991. So there is no doubt in regard to receipt of the inputs into the factory and issue thereof to various deptts. of the factory for the manufacture of final products. In this case so far as the other requirements of the Modvat rules are concerned, they are fully satisfi....