1998 (5) TMI 262

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.... for the Respondents. [Order]. -  This is the Department's appeal against the impugned order captioned above praying for quashing the same in respect of defective radiators and to restore the Order-in -Original. 2.  The facts of the case are that the appellants filed two Modvat declarations dated 27-1-1992 and 19-2-1992 under Rule 57G for availing of credit of duty and Rule 57A ....

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....adiators are apparently used to make fresh radiator, which are the input in terms of point No. 6 of the minutes of the meeting on Modvat, held in June, 1989. Hence this appeal. 3. Perused the order of the Assistant Commissioner and of Collector (Appeals) and heard both sides. The ld. Counsel for the appellant has relied on 1993 (68) E.L.T. 146 (Tribunal) in the case of Alcobex Metals Ltd. ....