1997 (1) TMI 325

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....Kilaniya, JDR, for the Respondents. [Order per: S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal No. 196/CE/Alld./92, dated 8-10-1992 passed by the Commissioner (Appeals) Central Excise, Allahabad. The Commissioner in the impugned order held that Rule 57H of Central Excise Rules, 1944 does not visualise any such inputs which are not laying in the s....

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....ned order the Commissioner remanded the case back to the Assistant Commissioner to re-consider the matter afresh in view of the provisions of Rule 57H of the Rules. In the impugned order the Commissioner held that the inputs lying in the processor factory or anywhere else are not part of the stock lying in the factory of the appellant. Against these findings appellant filed this appeal. 3.&emsp....

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....rned to the appellant factory on or after 25-7-1991 for their use in the manufacture of the final product. Hence these inputs are part and parcel of the stock of input lying in stock in the factory. In these circumstances he prays that Modvat credit in respect of inputs lying with processor on the date 25-7-1991 be allowed. 4. Shri Y.R. Kilaniya, ld. JDR reiterates the findings of the lowe....

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....n or after the 25th day of July, 1991 and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification : Provided that no credit under this sub-rule shall be allowed in respect of inputs received, or declaration made under Rule 57G on or after the 1st day of September, 1991 : Provided further that such inputs are not used in the manufact....