2004 (3) TMI 578

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.... Bhatnagar, JDR, for the Respondent. [Order]. -  During the relevant period (November, 1992 to February, 1993), the appellants were engaged in the manufacture of Plastic Cabinets and Parts of Refrigerator and were availing the benefit of Modvat credit on inputs used in or in relation to the manufacture of final products. In their declaration dated 27-3-92, filed w.e.f. 1-4-92, under Rul....

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....lystyrene having been actually used in or in relation to manufacture of the final products in respect of which the credit was utilised. In the present appeal, filed against the order of the lower appellate authority, the appellants have contended that, under Rule 57F(3), as the Rule stood at the material time, it was not obligatory for them to establish one-to-one correlation between inputs and fi....

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....n the Tribunal's decision in Nisha Conductors (supra), wherein it was held that there was no requirement of filing of any statement of product-wise utilisation of credit, under Rule 57F(3) or under any other provision. Counsel submits that the utilisation of the inputs in question is an admitted fact and, further, that the relevant rules did not obligate the appellants to show that the inputs had ....

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....t used in or in relation to one or the other final product of the appellants. Rule 57G declaration filed by the party for the relevant period had listed out numerous final products, among which many required Polystyrene as input. The credit of duty paid on Polystyrene was utilised for payment of duty on Plastic Parts of Refrigerator. Polystyrene was one of the inputs declared for this final produc....