2003 (3) TMI 636

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.... [Order]. - This is an application by M/s. Sheela Foam (Pvt.) Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 1,76,968/-. 2. Shri Praveen Sharma, learned Advocate, submitted that the Modvat Credit had been denied to them on the inputs namely Bonded Blocks, Sleep Well Matts (outer) laminates and S.W. Outer laminates on the ground that the same were not declared as in....

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....olyethylene; that similarly no proof is there that Bonded Blocks are Polyurethane Blocks declared by them. 4. We have considered the submissions of both the sides. A perusal of the Modvat declaration dated 22-5-1996 filed by the Applicants clearly shows that they have declared P.U. Foam Blocks as one of the inputs. Accordingly they have made out prima facie case in respect of Bonded Blocks. ....