1999 (4) TMI 89

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....stitution of India, the petitioner challenges an order dated 14-1-1999 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad whereby in exercise of the powers under the proviso to Section 35F of the Central Excise Act, 1944 he has partially waived the condition of pre-deposit and has directed the petitioner to deposit Rs. 22.88 lacs and the recovery of the balance has been wa....

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....anation was added to Rule 57B clarifying that the term inputs refer only to such inputs as may be specified in a notification issued under Rule 57A. The Asstt. Commissioner, Central Excise issued a notice to the petitioner to show cause why the Modvat credit availed by the petitioner during the December, 1997 to March, 1998 be not withdrawn and ultimately after hearing the appeallant be disallowed....

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.... 5. It is clear that it is only a first appeal that is pending before the Tribunal. The petitioner appellant claims to have acted in accordance with Rule 57B. There is no dispute on facts and a question of law is involved in the first appeal as to whether the petitioner could avail the benefit of Modvat credit in respect of HSD oil which it claims to have used for manufacture of electricity. Ther....