1997 (8) TMI 313

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....tly demanded from the respondents on the goods which were removed to their other factories. The lower appellate authority remanded the matter for consideration of the grant of the Modvat credit in the following terms : "4. I have carefully gone through the records of the case. As rightly contended by the appellants while (sic) allegation in the show cause notice's was that the appellants had not received the input dip solution, resorcinol, formaldehyde as such and have also not declared them as inputs in terms of Rule 57G of Central Excise Rules, 1944 the impugned orders have proceeded on a different field. It has been held that the certificates issued under Rule 57 are not valid documents in the circumstances of the case and that the di....

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....construed as variation of duty in terms of Rule 57. 2. It is seen that the learned lower appellate authority has left the issue open for consideration for the purpose of grant of Modvat credit in the context of Rule 57J read with Rule 57E. A reading of the learned lower authority's order shows that in case the respondents have complied with the terms of Rule 57J, the benefit of Modvat credit has to be considered taking the certificate issued by the Superintendent as valid document for the purpose of grant of the Modvat credit under Rule 57E. 3. The learned JDR for the Department has referred to the grounds of appeal which are reproduced below : 1. Commissioner (Appeals) has erred in ordering that the certificates iss....