2001 (9) TMI 1032

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....M. George, JDR, for the Respondent. [Order]. - The appellant herein is engaged in the manufacture of paper based decorative laminated sheets. From 1-3-1987 the appellant started paying excise duty under CETA sub-heading 3920.31 and availing Modvat credit on inputs used in the manufacture of the above products, after filing declaration under Rule 57G of the Central Excise Rules, 1944. However....

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....rom 1-3-1987 Modvat credit was available for specified goods under Chapter 39 and thus not covered under Chapter 48. 2. On the basis of the above Tribunal judgment the appellant filed claim for transitional Modvat credit under Rule 57H in respect of duty paid on inputs lying in stock and utilised in the manufacture of final products. The Assistant Collector granted credit only to the exten....

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....e this appeal by the assessee. 3. I have heard the learned DR and perused the records. 4. There is no dispute that the final product has been declared under Rule 57G. It is also not in dispute that the classification of the product came to be decided by the Tribunal under Chapter 48 only in 1989. Hence, the question of filing declaration for the final product in 1987 showing the cl....