2004 (3) TMI 594

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....opra, JDR, for the Respondent. [Order]. - The appeal of the appellants is directed against the order-in-appeal passed by the Commissioner (Appeals), whereunder claim for Modvat has been denied and consequent demands have been confined against the appellants along with imposition of penalties. 2. Heard both sides. 3. (A)  Credit of duty of Rs. 66,350/- taken in respect of comp....

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....regards the aforementioned stand taken by the appellants regarding defective inputs is concerned, no findings are visible in the order of the Commissioner (A), except taking note of the fact that, the appellants have made the necessary payment through PLA. On considering the appellant's submission, I note that, confirmation of this demand, is not justified, since the inputs were actually available....

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....nd cannot be collected and has to be considered as invisible loss. Drawing attention to the provisions of Rule 57D, the appellants are pleading that, this is a case of a part of input (axles) being contained in a waste/bye product/refuse etc, and consequently in terms of the said rule retention of credit on the full quantity is protected.          &n....