1996 (8) TMI 134
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....3 of the Companies Act, 1956. It carries on the business of manufacturing Cement at Beawar. 2. The cement manufactured by it is subject to excise duty at the rate set forth in the Schedule of the Central Excise Tariff Act, 1985. 3. The 'MODVAT' Scheme was introduced in the year 1986 under Central Excise Law, wherein manufacturers of finished excisable goods were allowed credit on any duty of exc....
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.... of final product manufactured in the factory and the 'inputs' intended to be used in the said final product and obtain an acknowledgement of the said declaration. 6. During the period 30th July, 1990 to 30th August, 1990 the company availed 'MODVAT' credit amounting to Rs. 5,25,011.50 p. in respect of the duty paid by it on HDPE/Woven Sacks. This amount was utilised by the Company for the paymen....
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...., 1990 and the period 9th April, 1990 to 11th April, 1991 during which the petitioner had availed the 'MODVAT' credit. 9. The petitioner filed its reply contesting the show cause notices. 10. By two separate Orders No. 3/92 and 4/92 dated 16-3-1992 for different year, the Collector, Central Excise & Customs rejected the petitioner's objection holding that HDPE/PP did not amount to 'inputs' inasm....
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.... paragraph 17 of writ petition which has not been denied by the respondents in their reply. 12. When this matter was heard on 16-8-1996, Shri Suresh Pareek appearing on behalf of the respondents, prayed for some time to verify the fact whether any appeal had been filed against the order of the Tribunal dated 29-12-1993. Today, he made a statement in spite of his best efforts he could not get any ....