2002 (1) TMI 1025

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....a, SDR, for the Respondent. [Order]. - The appellants manufacture Cold Rolled Strips & C.R. Steel Tubes falling under Chapter Headings 7211.51 and 7306.90 respectively. They are also availing Modvat credit on various inputs and machines and machinery etc. under Rule 57A and Rule 57Q of Central Excise Rules, 1944. On scrutiny of their R.T. 12 Return for the month of April, 1997, it was observ....

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....not be granted since there is no accountal of goods in statutory records nor the party in their reply has produced any records in support of their claim that the goods have actually been received and utilised or consumed in the manufacture of final products and that in the absence of any proof showing that the goods had actually been received in the factory and had been consumed in the manufacture....

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....spect of which the credit of duty is availed. The learned Counsel contends that there is no averment in the show cause notice that the goods are not received in their factory or are not utilised in the manufacture of final products. He relies on the decision of the Tribunal in Subrose Limited v. CCE, Meerut [1997 (96) E.L.T. 602 (Tribunal)] and CCE, Meerut v. Subrose [1998 (100) E.L.T. 546 (Tribun....

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....of the quantity of the input material received could not be made by the assessee only on account of oversight. The appellants in these cases were not contesting that substantive requirement of the rules was met by making entry only in Pt-II of RG 23A. In this regards the provisions of Rule 57G(7) are extracted below : "(7) A manufacturer of the final products shall maintain :- (a) ....