2002 (1) TMI 634

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....f, Advocate, for the Respondent. [Order]. - The respondent filed a declaration under Rule 57A for taking Modvat credit of duty paid on napthalene which it in turn utilised in the manufacture of dye intermediates. The department noted that napthalene was not specified as an input in Notification 177/86 issued under Rule 57A and therefore the duty paid on it could not be taken as credit. Notic....

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.... 2. The same grounds as raised before the Commissioner (Appeals) are now raised before me. The ground essentially is that for availing credit Notification 432/86, an account of inputs and finished products which should have been maintained has not been kept. A register other than the register in form RG-23A which had been maintained for the Modvat purposes was required to be maintained. It....