2001 (1) TMI 361

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....he Appellant. Shri Rajeev Tandan, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of two wheeled motor vehicles falling under Chapter Heading 87.11 of the Schedule to the CETA, 1985 and availing the benefit of Modvat credit in terms of Rule 57A of the Central Excise Rules. 16 show cause notices covering the peri....

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....,417.50 had been availed on the basis of a GP-I which was not endorsed in favour of the assessees, (d) on the ground that credit of Rs. 16,586.09 had been taken on the strength of gate pass not countersigned/certified by the Central Excise Officer, (e) on the ground that the assessees had availed of notional higher credit of Rs. 15,262.65 and Rs. 1,13,360.09 on special excise duty, which was not a....

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....these appeals. 2. We have heard Shri G. Shiv Dass, learned Counsel and Shri Mewa Singh, learned SDR and perused the records. 3. Our findings are recorded as under : Denial of credit on the ground that certain inputs have not been declared : The items in dispute are brake drum; boss centre, sleeve panel; aluminium cold rolled coil; liquid polish; hub drive; bituminous mixture;....

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....r pre-treatment purposes The issue of admissibility of credit on these items is also remanded to the Assistant Commissioner in the light of the Larger Bench decision cited supra, which has been followed by the Tribunal in the assessee's own case reported in 2001 (42) RLT 83. Denial of credit on tubular spanner This item is a part of the tool kit. In the light of the Tribunal's decision in....