TaxTMI 
TaxTMI 
1998 (2) TMI 283
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....ent. [Order ]. - Briefly stated, facts of the case are as follows : 1.1 The issues which are surviving before me are as follows : (i) Disallowance of Modvat credit of Rs. 17,066/- by the lower autho- rities on the ground that the end-cuttings of MS rounds have not been declared by the appellant in their declaration under Rule 57G. (ii) Rs. 8,574/- has been disal....
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....horities. 3. Opposing the contention, ld. JDR, Shri S.N. Ghosh submits that duty paying document produced by the appellants clearly shows the product as end-cutting of MS rounds under Tariff Heading 72.14. Therefore, the Modvat credit has been rightly disallowed inasmuch as end-cutting of MS round has not been declared by the appellants as an input. 4. I have carefully considered t....
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....int for verification by the authorities that the end-cuttings of MS rounds received by the appellants has been used by melting for recovery of metal and for further manufacture of high speed special steel. If it is so found that it has been used only for melting and for recovery of metal, then the appellants are entitled to get the benefit of Modvat credit. Appeal is, therefore, allowed on this po....
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....mits that it cannot be made out merely by the presence of rubber stamp of authorised Central Excise Officer that the correction made in the gate pass was in existence at the time of pre-authentication of gate pass. This matter, he submits requires to be checked up by the concerned Range Office and, therefore, he would have no objection if the matter is remanded. 6. I agree with the submiss....