2001 (7) TMI 913

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.... the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides on the stay application, the main appeal itself was taken up for disposal after granting waiver of duty of Rs. 67, 90,646/-. 2. The appellants manufacture excisable products utilising the Modvat credit facility both under Rules 57A and 57Q of the Central....

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.... materials or capital goods since there was such doubt the extent of credit extended was 75%. Not satisfied with this order, the assessees filed an appeal. Before the Commissioner the assessees stated that when all the documents were available the Range Officer could not say that due to lack of availability of the documents, he was unable to determine the nature of the inputs. The Commissioner, ho....