1998 (1) TMI 220

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....r the Respondent. [Order]. - This appeal is directed against Order-in-Appeal dated 12-1-1996 passed by the Commissioner (Appeals) confirming the order dated 16-2-1995 passed by the Additional Collector of Central Excise, Chandigarh. 2. Appellant, engaged in the manufacture of steel ingots, was taking Modvat credit on "Rounds" falling under sub-heading 7214.90. In respect of Modvat credit ....

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.... ingots. (ii) Original G.P. 1 for "Round" was issued by M/s. Jai Laxmi Steel Rolling Mills Mandi Gobindgarh. Copies of G.P. 1 with the appellant showed some additions and deletions which were made by the appellant with mala fide intention of availing inadmissible credit. 4. Shri A.M. Tilak, JDR has made available the photocopy of the original declaration. The declaration described the i....

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....as only defective Rounds and this was what was referred to in the declaration as "Round" and G.P. 1 also really related to defective Round though it mentioned only Round. There is controversy as to what exactly was referred to in the declaration, whether it was defective or rejected bar or Rounds. I have already extracted the exact description as given in the declaration. It is possible to interpr....

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....e conclusion that the appellant must have used defective Rounds and must have declared the same, though the description "defective" is not seen in gate passes. 5. It may be, as suggested by the lower authorities, that there are some additions made in the gate passes by incorporating "Bar Cutting (steel scrap)" but this cannot mean that gate passes related not to Rounds but to some other go....