2003 (5) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Ram, JDR, for the Appellant. Shri A.N. Haksar, Sr. Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application filed by Revenue for rectification of mistake in the Tribunal's Final Order Nos. A/989-95/2000, dated 14-11-2000 [2001 (127) E.L.T. 502 (Tribunal)]. 2. Shri U. Raja Ram, learned JDR, submitted that M/s. Maxxon India Limited, Resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on granules termed as sub-standard granules not fit for use in the manufacture of BOPP films cleared for home consumption. The learned JDR submitted that a mistake has crept in the final order inasmuch as show cause notice related to the recovery of the Modvat credit under Rule 57C on the quantity of inputs contained in reprocessed granules cleared at nil rate of duty whereas the Tribunal has ren....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat as per the provisions of Rule 57D the Modvat credit is not to be denied in respect of the inputs contained in such waste; that the use of such waste for further process by them will not make the provisions of Rule 57C applicable. 4. We have considered the submissions of both the sides. Rule 57D of the Central Excise Rules at the relevant time provided that the credit of specified duty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....consumption at nil rate of duty, the Modvat credit to that extent has to be denied. This contention of Revenue was initially accepted by the Tribunal vide Final Order No. 994-1000/97-NB, dated 16-9-97 [1999 (112) E.L.T. 529 (T)]. However, on application being filed by the Respondents, Tribunal had recalled the said order by Miscellaneous Order No. ROM/34/98-NB, dated 31-3-98 on the Respondents bei....