TMI Blog1998 (4) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jain, Member (T)]. Briefly stated facts of the case are as below :- The appellants herein are manufacturers of Glass Electric Bulbs. For the purpose of manufacturing the same, they also manufacture `stems which are used as a part of the electric bulb. They were not paying duty on `stems inasmuch as most of the manufacture of their bulbs that is, 60 Watts and above, were dutiable. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Advocate Shri R. Nambirajan submits that this was one of the pleas duly taken up by the appellant but the adjudicating authority has not dealt with the same in the impugned order. He also draws our attention to page 45 of the paper book which indicates that after the visit of Central Excise Officers and on detection of this case, they have already reversed Modvat credit of duty paid on inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, as mentioned above, has substantial force in view of the judgment of the Apex Court. If the department charges the duty, as confirmed as Rs. 24,31,025.80 for the period 1-3-1986 onwards, on stems manufactured and utilised in manufacture of bulbs of less than 60 Watts, then the appellant would also be entitled to the Modvat credit of duty paid on inputs utilised in manufacture of such s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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