2002 (3) TMI 728

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...., JDR, for the Respondent. [Order]. -  The appellants manufacture steel castings falling under Chapters 72, 73 and 84. They are also availing the Modvat credit on the inputs used by them. They availed the Modvat credit of Rs. 1,91,314/- on the strength of the certificates issued by the manufacturer of the inputs and certified by the Jurisdictional Range Superintendent of Central Excise.....

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....m the factory; that this gives an impression that no duty had been discharged at the time of removal of the goods from the factory. It is further observed that the certificates so issued do not indicate the full description of the inputs, original duty paid and the particulars of the documents under which the inputs were cleared from the factory and also the particulars of differential duty recove....

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.... received by them. 4. I have considered the above submissions. With regard to the amount of Rs. 1,19,314/- availed by the party on the strength of the certificates issued by the manufacturer of the inputs and countersigned by the concerned Range office, I am of the view that the said certificates would adequately serve the need of the provisions of Rule 57-I. The Commissioner, however, in ....

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....ssioner in respect of this credit is, therefore, not sustainable. The same is accordingly set aside and the appeal is allowed. The appellants have also filed an appeal for the credit of Rs. 1,30,393/- availed by the appellants on the items which they have not declared in their declaration. These are Waste and Scrap of Aluminium, Exothermic Sleeves, Full Plate, Nickel Cathode, Foundry Ferrux Chemic....