2001 (4) TMI 619

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 35G of Central Excise Act, 1944. The question directed to be sent to the High Court along with relevant documents and records is herein below :- "Whether the Modvat credit can be extended on inputs even in cases where the manufacturer has not made the necessary declaration under Rule 57G." Statement of Facts 2. Both the assessees filed appeals in E/R-416 & 417/1997-Mas against Orders-in-Original No. 55/96 and 56/96, dated 4-12-1996 passed by Commissioner of C.Ex., Chennai. 3. The show cause notice was issued to the appellants alleging that they were manufacturing HDPE classifiable under Chapter 63 of the tariff. It was alleged that Vijay Plasweaves Pvt. Ltd. procured HDPE and poly- propylene granules from which they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) read with proviso to Section 11A1) of the Central Excise Act, besides demanding duty of Rs. 5,55,986/- on laminated fabric from M/s. Vijay Plasweaves (P) Ltd. under Rule 196. He also imposed a penalty of Rs. 12,95,244/- on the said assessee under Rule 173Q. 4. Both the assessees filed appeals before the Tribunal in their Appeal Nos. E/416 & 417/97. The said appeals were taken up for final disposal and by Final Order No. 596 to 597/1997 dated 17-3-1997. The Tribunal, by the said final order, set aside the impugned order and remitted back the case to the adjudicating authority to look into the documents of the assessees regarding the removal of duty paid finished products on which duty was demanded and also to verify the duty paid ....