1998 (7) TMI 334

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....dents. [Order]. - This is the party's appeal against the impugned order, dated 19-2-1998 in order-in-appeal passed by the Commissioner of Central Excise (Appeals) Mumbai, praying for setting aside the same and to allow the appeal with consequential relief. 1. The facts of the case are that the appellant manufactures Bushing metal parts, components for transformers falling under Chapt....

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....has been rejected on 13-1-1998 on the ground that the rejected material is not an input. Hence this appeal. 2. The Appellant has by the letter, dated 7-7-1998 informed that the duty amount as per the order-in-original, as confirmed in the impugned order is debited in RG23A part II account under Entry No. 973, dated 30-3-1998, as mentioned in column No. 9 of the EA3, and the appeal may be d....

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....ngs Gujarat Pvt. Ltd. supports the contention of the Appellant that the Modvat credit is permissible if declaration is filed under Rule 57G showing the rejected goods as the input. Nowhere, it is mentioned by the Appellant on what date declaration is filed, nor a copy of it is produced in this case. So under these circumstances as contended by the learned DR, this has to be verified, and then deci....