1999 (4) TMI 227

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.... the Respondent. [Order]. -  This is a departmental appeal against the decision of the Commissioner of Central Excise (Appeals), Mumbai made Order-in-Appeal No. YPP/1006/M-III/98, dated 29-10-1998 whereunder he had allowed the Modvat credit for the inputs purchased by the assessee respondents before me. 2. The assessee respondents are engaged in the manufacture of Organic Surfac....

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.... pleaded before the assessing authorities that a Modvat credit utilised yet stress payment of duty in finished product and they had also shown the RG 23A and PLA for the month of March, 1993 and April, 1993. After the matter was remanded by the Collector (Appeals), the adjudicating authority namely A.C. XI, Bombay II Collectorate by the Order-in-Original had held that T.D. Alcohol and Plastic Cont....

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....eclaration. Hence the present appeal by the Department. 2. Shri A. Ashokan the ld. JDR reiterated the grounds of appeal namely that under three decisions of the Tribunal as mentioned in the grounds of appeal that filing a declaration is a substantive one and further emphasises the fact that where the input is not described credit is not allowable. 3. Considered the grounds raised b....