1998 (9) TMI 167

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..../Shri R.C. Pandey and Y.P. Adhayaru, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein are manufacturers of P or P medicines falling under Chapter Heading 30 of the Schedule to the Central Excise Tariff Act, 1985. They availed Modvat credit on inputs/raw materials used in the manufacture of their final products as per the procedure laid do....

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.... of glass bottles not utilised in the manufacture of P or P medicines and hence issued demands for duty under show cause notices dated 30-4-1991 and 30-8-1991 for the two periods in question. The notices also proposed imposition of penalty. On adjudication of the notice dated 30-4-1991 the Adjudicating authority held that the allegations in the notice as regards demand of duty on the merits of the....

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....t be denied to them following the Tribunal's order in the case of Collector of Central Excise v. Ludhiana Bottling Company reported in 1992 (59) E.L.T. 327. On time bar, he held that the extended period could have been made applicable, had there been a strong case on merits since the respondents could not produce any documentary evidence showing that they were recording wastage or any communicatio....

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....se of Collector of Central Excise v. Ludhiana Bottling Company reported in 1992 (59) E.L.T. 327 in which it was held that Modvat credit can be availed on crown corks which are rendered unfit for use during the process of bottling of beverages in terms of Rule 57D(1). On the time bar aspect also, we agree with the assessees that the plea of suppression of fact, mis-statement, etc. cannot be sustain....