2000 (11) TMI 832

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....pondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order, the authorities below have confirmed the demand of duty of Rs. 2,100.00 by including the recoveries made by the appellants from their customers towards the cost of maintenance for printing cylinders provided by them. Apart from that, Modvat credit to the extent of Rs. 9,194.00 has been disallowed on the ground th....

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....assessable value of their product. As such, we do not find any infirmity in the views taken by the authorities below. 3. As regards the Modvat credit of Rs. 9,194.00 having been disallowed, the appellants have themselves admitted before the Deputy Commissioner as well as before the Commissioner (Appeals) that no declaration was filed by them in respect of BOPP Films. The said inputs were rec....