1998 (12) TMI 229

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..... Suman, JDR, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the appellants against the decision of the Commissioner of Central Excise and Customs (Appeals), Pune made in Order-in-Appeal No. P-II/67/98, dated 12-6-1998 confirming the Order-in-Original No. V(Mod Dem) 15 194/Adj/96/1226, dated 22-12-1996 made by the Assistant Commissioner of ....

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....0-5-1996 the case was dropped allowing credit to LDO. The Assistant Commissioner distinguished the same stating that the case involved was regarding admissibility of LDO as an input. But in the next sentence he held that the issue involved is that the assessee has taken the credit on LDO without filing Modvat declaration. So he disallowed the credit against which an appeal was filed and the appell....

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....t on Light Diesel Oil without filing the Modvat declaration, for which the assessee has not answered." When the Assistant Commissioner by his order dated 30-5-1996 dropped the proceedings it amounts to show that the credit has been given in respect of input LDO. Further it means that LDO was eligible for credit, viz. the declaration under Rule 57G had been filed. The department has not brought ....