1998 (7) TMI 246

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....m Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are manufacturers inter alia of plastic thermoware articles insulated with rigid polyurethane foam arising as insulating material by the one shot process (in situ process). Vide letter dated 6-4-1988 they submitted that the rigid PU foam is not excisable in view of judicial pronounce....

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....w cause notice was issued by the Superintendent of Central Excise proposing recovery of Rs. 2,61,987.77 representing Modvat credit availed by the appellants of duty paid on inputs used in the manufacture of rigid PU foam, alleging that since rigid PU foam is not excisable, Modvat credit is not admissible. The Collector of Central Excise (Appeals) allowed the appeal of the Revenue holding that the ....