2007 (7) TMI 65

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....e dispense with the requirements of pre-deposits and proceed to hear the appeals finally. Excise Appeal ESM-134/05 This appeal involves several invoices. As regards Invoice Nos. 4010, 4027 and other 8 Invoices from Durgapur Chemicals Limited and 20 Invoices from Bihar Caustic & Chemicals Limited, the ld. Advocate fairly states that the credit has been denied on the ground that the same were ....

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....e so far. Under the circumstances, we are of the view that the appellants have been rightly denied the credit in respect of the said invoice. 2. As regards Invoice No. 886, 887 and 927, the inputs were received from the appellants' sister plants, namely, Bhilai Steel Plant and initially there was no debit entry particulars recorded in the invoices. The ld. Advocate states that integral steel pl....

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....ide. 3. In the result, appeal is partly allowed. Excise Appeal ESM-542/04 4. By the impugned order, the appellants have been denied credit on Polyurathene Lining of Rolls Assembly on the ground that the goods were not declared on the material time. This is a minor infraction of the Rules and in our view, should not come in the way of allowing the credit. In respect of Viton 'O' Ring, the ....