2002 (12) TMI 524

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....sp;The appellants are manufacturers of poly-quoted paper and they availed Modvat credit on inputs received from various sources. There was a dispute regarding eligibility of 'chrome paper' falling under Chapter Heading No. 4810.10 which was alleged to have been not declared in the declaration filed by them to avail Modvat credit on 15-5-95. This declaration filed read as "paper and paperboards all....

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....e ground that the intention of the Modvat schemes was very clear and the procedure outlined under Rule 57G was to be observed by the manufacturer and filing of declarations and since the show cause notice in this case was issued on 23-3-98 and the assessee have had submitted that the declaration for the inputs chrome paper was made only on 3-4-98 to the range officer and 16-4-98 to the Asstt. Comm....

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.... Commissioner's condonation of delay and allowing the credits after 15-10-97 was not in order. 3. When the matters were called none appeared for the appellants. There is no application for adjournment. Revenue was represented by Shri T.K. Kar, ld. SDR who reiterated the grounds made in the appeal memorandum. 4. I have considered the submissions made by SDR and the matter on record and ....

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....puted factual position that Board's circulars were binding on the Commissioner and the lower authorities. There is no finding by the Commissioner (Appeals) as regards the limitation pleaded by the appellants. In this view of the matter and the fact that a declaration was made 'paper and paperboard all sorts' as far as back on 15-5-95 and chrome paper is a sort of paper. I would come to a finding t....