1998 (1) TMI 171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appeal is directed against the order dated 12-10-1992 passed by the Collector of Customs and Central Excise (Appeals), Bombay. The Department had filed a review application before that authority seeking review of order passed by the Assistant Collector of Central Excise, Division I, Thane gr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacture of the final products. The Assistant Collector accepted the appellants contention that the inputs in this case were actually used in the manufacture of the final product when the goods were destroyed at the semi-finished stage due to fire. He also noted that on the inputs which were destroyed by fire as such without being put to use, the appellant had paid back the credit of such inputs ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is called for. 4. Shri A.R.S. Kumar, the ld. JDR contended that the very scheme envisages the utilisation of credit in the manufacture of the final product. In this case, the destruction by fire has occurred even before the emergence of the final product. There is therefore no question of allowing duty credit for payment of duty on the final product which has not emerged at all. Reliance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Rule 57F(3) relating to utilisation of the credit, it is to be utilised towards payment of duty on any of the final products in or in relation to the manufacture of such inputs "intended to be used" in accordance with the declaration filed under Rule 57G. Therefore, in the present case, the inputs BOPP films and prepared glue have admittedly been put to intended use, and have even passed one s....