TMI Blog1997 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... s. They have manufacturing units in various States in India. All the four manufacturing units are integrated paint manufacturing units with inhouse facilities to produce various synthetic resins such as Alkyds, maleics, phenolics, acrylic emulsions and other resins which are used captively as media in the manufacture of the finished excisable goods viz. paints and varnishes. The Appellants were availing Modvat credit on various inputs used in the manufacture of their final product namely paints and varnishes. They use such inputs which include pentaerythritol, phthalic anhydride, VEN oils, in their manufacture of final products but through an intermediate resin stage. It is to be stated here that due to multi plant structure the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for purpose of product intending to be manufactured by factory and it did not clarify as to whether any duty payable on the product classified in the Classification list has to be adjusted from Modvat credit and the inputs as declared had been utilised in the manufacture of the said classified product. Regarding Metal Containers the assessee did not furnish any evidence to substantiate its claim. Longer period of limitation has been taken as the final product was not declared in the declaration filed under Rule 57G which is mandatory. Hence this appeal. 5. Shri Anthony Fernandez, Manager Excise Administrative arguing for the appellant took us through the Show Cause Notice and the appellants reply. In the inputs register filed under Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Company. First is the case of Collector of Central Excise v. Indian Aluminium - 1992 (59) E.L.T. 168 (Tribunal). In that case assessee had revealed full information to the authorities for the purpose of availing Modvat credit and fault with them was that they did not declare under the main heading aluminium but under heading intermediate product. In that case the problem arose in 1986 not in the year 1990. Moreover in the Indian Aluminium case it was a case of beginning of introduction of Modvat scheme as found in paragraph 8 of the order. In paragraph 6 it is stated that declaration was filed under Rule 57G for the input in the instant case it was not specifically shown about inputs to be used in the final product. Hence we distinguis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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