1998 (11) TMI 167

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....sh, C.A., for the Respondent. [Order]. - The assessees manufactured sugar and used gunny bags to pack the sugar in. Such gunny bags were declared to be eligible inputs only w.e.f. 16-3-1995. The assessees filed the requisite declaration under Rule 57H(1) in order to take Modvat credit of the duty paid on the gunny bags lying in the stock. It appears that no show cause notice was issued but t....

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.... 2. The assessees then filed an appeal. The Commissioner cited the Tribunal judgment in the case of Tripty Drinks (P) Ltd. v. CCE., Bhubaneswar reported in 1997 (92) E.L.T. 526 (Tribunal) as in the case of Bengal Sefety Industries v. C.C.E., Calcutta reported in 1997 (92) E.L.T. 81 (Tribunal). In these judgments, it was held that substantive benefit could not be denied merely because of pro....

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....unal) 2. Jenny Plywood Ind. Ltd. v. C.C.E. - 1997 (96) E.L.T. 606 (Tribunal) 3. Jayana Time Ind. Ltd. v. C.C.E. - 1997 (93) E.L.T. 245 (Tribunal) 4. Poddar Udyog Ltd. v. C.C.E. - 1997 (95) E.L.T. 438 (Tribunal) 4. Shri Arunachalam, ld. DR reiterated the submissions in the appeal memorandum. He, further, stated that the finding of the Commissioner in paragraph 7 of t....

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....re left the manufacturers' factory under Rule 52A invoice. He stated that because this was not in doubt, the Assistant Commissioner confined the rejection only to the issue of dealers not being registered. 6. I have carefully considered the submissions made. Rule 57H is designed to extend credit facilities on the goods which are already received and stored in the factory. While it may b....