2000 (3) TMI 287

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....R, for the Respondents. [Order]. -  The appellants were engaged in the manufacture of LPG stoves and were availing the facility of Modvat credit on inputs under Rule 57A of the Central Excise Rules during the period of dispute. They took Modvat credit amounting to Rs.13,113.50 on C.R. Steel Strips (inputs) on the strength of invoice dated 14-12-1995. The credit was taken after filing a ....

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....y C.R. Steel Strips, which were nothing but steel sheets cut to size. The lower appellate authority also observed that the party had, by way of abundant caution, filed a revised declaration on 19-6-1996, along with an application for condonation of delay, for the purpose of availment of the above credit. On the basis of these findings, the Commissioner (Appeals) set aside the order of the lower au....

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....81) E.L.T. 563] and also the decision in the case of CCE v. Rattan Ind. Pvt. Ltd. (Supra) are applicable to the issue involved in the present appeal. There is no dispute that the inputs in question were received and utilised by the respondents in the manufacture of their final products. There is no dispute regarding payment of duty on such goods, either. The only dispute is with regard to Modvat d....