1998 (6) TMI 224

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....t. [Order per : Jyoti Balasundaram, Member (J)]. - A duty demand of Rs. 15,385/- has been confirmed on shortage of CRGO steel sheets (Modvat inputs for the manufacture of CRGO steel stamping) detected on 13-8-1993 and Modvat credit of Rs. 94,000/- has been disallowed on the ground that this amount of credit had been taken on damaged inputs, which were not at all used in the manufacture of final....

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....rong availment of Modvat credit, the appellants' contention that the inputs, although damaged, were utilised in the manufacture of final products and put to optimum use, and that credit cannot be denied due to waste and scrap arising in the course of manufacture of the final products and that the provisions of Rule 57D of the Central Excise Rules, 1944 will cover such a situation, cannot be accept....