1998 (7) TMI 228

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....r referred to as the Adjudicating Authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of pre-deposit of the amount under the impugned order has also been filed by the appellant. 3. Fact of the case is that the appellant is a manufacturer of parts and accessories of Motor vehicles falling under Chapter 87 of the Schedule to the CETA, 1985. It is also doing the job work of M/s. Gajara Gears Ltd., Dewas for manufacture of similar product. They are also availing Modvat facilities under Rule 57A and 57Q. 4. Personal hearing in the case was fixed on 20-5-1998 which was attended by Shri Ravi Holani, Advocate, and S.S. Sisodia, Works Manager. It was submitted by them that the department....

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....d that none of the two machines which were put to use for manufacture of Tata 2nd speed gear 1210, though there was a production of this item during this period as was evident from RG 1 register. In the course of further investigation statement of Works Manager was recorded. He stated that the item "Tata 2nd speed gear 1210" takes average 90 days for its production. But the first entry in RG 1 for this product was made in their RG 1 register after 9 months. On this basis the SCN was issued to the appellant that the appellant had not used the two machines, credits of which were taken under Rule 57Q for the manufacture of their final product but the same were used for manufacture of exempted items on job work basis under Notification No. 214/....