2003 (10) TMI 457

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....the Respondent. [Order]. - Uniflex Cables Ltd. was a manufacturer of insulated electric wire and cable and J. Prakash Jain, manager of this assessee. Vinay Enterprises, of which Vinay Kumar Baid was the proprietor, and Maganbhai H. Dodia was the manager was engaged in the cutting of shorter length the galvanised wire that Uniflex Cables Ltd. received as raw material. A visit by the officers ....

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....ion for sending the inputs for processing as provided in Rule 57F(3) had been obtained by Uniflex Cables Ltd. Duty was also demanded under Rule 9 on the seized goods. Modvat credit was also proposed to be denied on the quantity of strips found short. Adjudicating on the notice, the Asstt. Commissioner confirmed the denial of the Modvat credit of Rs. 4,134/-, demand for duty of Rs. 2,72,377/- on th....

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....sessee or two firms and failure to obtain permission under Rule 57F(3) was procedural. He cites the judgment of Hindustan Steel v. State of Orissa [1978 (2) E.L.T. J159] in support. 3. As the departmental representative points out this does not appear to be a simple case of failure to obtain permission in terms of the procedure prescribed under Rule 57F(3). The inputs in question did not e....

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....1990 (46) E.L.T. 385 is not very appropriate. The ratio of the decision is that credit should not be denied in such cases as is already been applied since credit had not been denied except in respect of inputs found short. However in principle, I find nothing wrong with the order of the Commissioner. The fact that 477 kgs. of the inputs were missing itself underlines the contention of his conclusi....