2001 (8) TMI 1021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as the issue involved is identical and both the appeals arise out of the same impugned order of the Commissioner (Appeals). Vide the impugned orders duties of Rs. 25,11,213.83 (Rupees twenty five lakh eleven thousand two hundr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants utilised the Modvat credit of duty availed by them on foil-stock. 3. The Revenue's contention is that the credit of duty relatable to the aluminium scrap generated in the appellants' factory and further used in the manufacture of rolled and extruded products is not available to them for utilisation of the same towards payment of duty on rolled and extruded products. For the said....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioned as final product against the input foil-stock is not justified inasmuch as they had declared foil-stock waste and scrap as the inputs and the aluminium foil and rolled and extruded products as their final product. 5. Shri V.K. Chaturvedi, ld. SDR appears for the Revenue and reiterates the reasoning of the authorities below. 6. We have given our careful consideration to the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ucts and could have also utilised the credit proportionate to the scrap for paying duty on rolled and extruded product by giving suitable Modvat declarations. As such it is seen that in essence, the Revenue is not disputing the legal position of the utilisation of Modvat credit in respect of foil-stock for payment of duty towards aluminium rolled and extruded products, but their objection is that ....