2001 (8) TMI 206

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....odara impugned in this appeal confirmed the demand, made in the notice dated 19-6-1995, for reversal of Modvat credit alleged to be wrongly taken by the assessee during the period between July, 1990 and June, 1991. The notice alleged that the part of the duty paid on beta-napthol by its manufacturer which represented set-off available under Notification 432/86 would not be available as credit. ....

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....beta-napthol had availed of the notification in question. The remark to this effect was made in the last column of each of the gatepasses. There is no dispute that the appellant had submitted these gatepasses in the following month when the credit was taken as required by the rule. The Department thereafter has become fully aware of the fact that the entire duty mentioned in the gatepasses had bee....

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....This is what the notification provides. The fact that the duty paid on the beta-napthol included this component would be evident from the remark that I have referred to; the fact that the appellant took credit of the entire duty paid on the beta-napthol would be evident from the entries in the extract of RG-23A register which had been submitted to the Department. By putting both these documents to....