1999 (8) TMI 448

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....ani, Consultant, for the Appellant. [Order]. -  This is an appeal filed by M/s. Sinter Plast Containers (P) Ltd. Banmore (hereinafter referred to as the Appellant) against Order-in-Original No. 172/CEX/Demand/AC/98, dated 19-6-1998 (hereinafter referred to as the impugned order) passed by the Assistant Commissioner, Central Excise, Gwalior (hereinafter referred to as the adjudicating au....

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....cords of inputs in process and also it is not possible to do so as during the course of processings the inputs pass through various stages. However, taking into account, the stock position of inputs as on 1-4-1997 and considering the receipts and consumption and balance lying with them on 14-7-1997 when they opted for credit under Rule 57H, the quantity of inputs claimed in process is more than th....

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....ipt and consumption and the balance lying with them as on 14-7-1997 i.e. the date from on which they opted for credit under Rule 57H, the quantum of inputs in process can be worked out. In support of their contention they have submitted details of stock position of inputs based on the records according to which the quantity of inputs in process as on 14-7-1997 works out to 6498.000 kgs., whereas t....