2005 (5) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JDR, for the Respondent. [Order]. - The appellant during the relevant period was availing Modvat credit of duty paid on inputs used in the manufacture of the final products. For the said purpose, they filed a declaration in terms of provisions of Rule 57G giving the entire set of inputs and the final products. They were manufacturing two types of Loaders, one with the electrical machine and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilised for payment of duty in respect of the said loaders where these goods were not used. The above contention was not accepted by the authorities below who confirmed the demand and imposed penalty. 3. After hearing both sides, I find that it cannot be said that the credit availed in respect of electrical motors and cables was used for discharging the duty on the loader in which the said ....