2001 (9) TMI 376

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..../4632 filed against Order-in-Appeal Nos. 855-856/91, dated 22-8-1991 the show cause notice was issued with corrigendum to deny the Modvat credit amounting to Rs. 8,22,884-91 paise which was disallowed to them by the Asstt. Collector under Adjudication Order No. 226/90 dated 7-12-1990 holding that the inputs used by them were remelting scrap in respect of which deemed Modvat credit was not permissible and for that reason also they were not eligible to avail of benefit of Notification No. 202/88. The Asstt. Collector, however, allowed the credit of Rs. 4,558.76 as there was a GP-1 available for that amount. On appeal the Commissioner (Appeals) rejected their appeal holding that it was not economical preposition for any manufacturer to procure....

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....e available to the Appellants. He finally submitted that as they have not used waste and scrap for the manufacture of final product the benefit of Notification No. 202/88 will also be available to them. 3. In respect of Appeal No. E/5264/91-B, the learned Advocate mentioned that Modvat credit has been denied to them for non-filing of the declaration under Rule 57G; that the ratio of the Larger Bench decision referred to above will also apply in this matter. Similar arguments were made by him in respect of Appeal No. E/3026/91-B. 4. Countering the arguments, Shri M.P. Singh, learned D.R. submitted that the Larger Bench decision in Kamakhya Steels relates to non-mentioning of heading or sub-heading of the tariff; that Manganes....

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....ns of both the sides. As far as denial of Modvat credit in respect of Manganese is concerned, we find from the perusal of the show cause notice dated 25-8-1989 that no allegation was made therein about non-declaration of manganese in their Modvat declaration. The Collector (Appeals) has, however, given his finding that the show cause notice included manganese also and the Annexures A to G to the show cause notice contained the required details. These annexures to the show cause notice are not on record in absence of which no conclusion can be arrived at whether the allegation of non-declaration of manganese as input was made by the Appellants or not. We also find that adjudicating authority had not given any finding on this aspect as perhap....