2000 (7) TMI 609

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat of the final product for which such inputs are to be used. Besides, the two final products are classified differently under the tariff. These facts are a matter of record and have not been disputed but have been overlooked by the adjudicating authority while deciding the appeal. Thus the final products in or in relation to the manufacture on which such credits are sought to be availed of are required to be declared which is not the case here, the impugned order is not sustainable. 8. Accordingly, the departmental appeal succeeds and the order of the adjudicating officer is set aside". Being aggrieved by this order, the appellants have filed the captioned appeal. 2. The facts of the case in brief are that the appellants are engag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....L.T. 298 wherein this Tribunal held that copper wire rod was common input for a number of final products all of which are dutiable and covered under Modvat scheme and that credit of duty paid on common input can be utilised towards payment of duty on any of the final products covered by declaration. Quantumwise accountal of input for each final product on apportioning duty credit for clearance of each of dutiable final product was not contemplated under Modvat Rules 57A, 57F(3) and 57G(3) of the Central Excise Rules, 1944. The ld. Counsel submits that somewhat similar view was taken by this Tribunal in the case of Rama Cables & Wires Ltd. v. CCE reported in 1993 (68) E.L.T. 256 in which this Tribunal held that Modvat credit allowed in respe....