1999 (11) TMI 460

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....t. Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured Coated Fabrics. In their declaration dated 1-3-1987, they had declared 179 separate inputs. In show cause notice dated 5-6-1995 it was claimed that the Modvat credit on certain inputs was wrongly taken in as much as these inputs were not used in the manufacture of coated ....

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....e of Neyveli Lignite Corpn. Ltd. v. Collector of Central Excise [1992 (58) E.L.T. 76 (Tribunal)]. Shri Deepak Kumar on the other hand relies upon the judgment of the Tribunal in the case of Jayashree Textiles and Industries v. Collector of Customs [1986 (23) E.L.T. 491 (Tribunal)]. 3. We have carefully considered the submissions and have seen the citations. The judgment relied upon by the ....