1998 (6) TMI 161

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....Respondent. [Order]. - The Appellants are availing of Modvat credit under Rule 57A for payment of duty on their final products. Proceedings were initiated against them by issue of show cause notice dated 13-11-1992 alleging that they have wrongly availed Modvat credit on Caustic Soda Lye used in the manufacture of Liner Alkyl Benzene Sulphuric Acid (LABS) falling under Heading 3402 Central E....

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.... 11A of the Central Excise Act. The Commissioner (Appeals) observed that the show cause notice does not allege suppression of facts or mis-statement and therefore in the absence of such an allegation the Assistant Commissioner can justifiably adjudicate the matter and confirm the demand falling within the 6 months period. The present appeal has been filed against this order of the Commissioner (Ap....

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....facture of' the final products occurring in Rule 57A needs to be interpreted broadly and that the expression 'in relation to the manufacture' of the final product in that rule is obviously for the purpose of widening the ambit of the definition of inputs for the purpose of Modvat credit and that would include not only goods which are directly entering into the final products but also indirectly pa....