1998 (7) TMI 365

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....pellants. Ms. R. Lakhani, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides after waiving deposit of duty, penalty and interest. 2. Appellant in 1986 filed a declaration under Rule 57G for taking Modvat credit of the duty paid on inputs used in or in relation to the manufacture of glass bottles. By letter d....

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....djudicating upon this notice is impugned before us. 4. The notice issued in 1997 proposes disallowance on the ground that goods are not inputs but does not indicate as to why they cannot be considered to be inputs. In addition to this, it is alleged that the appellant has misdeclared the goods and availed of inadmissible Modvat credit. When the question as to whether these goods were eligi....