TMI Blog1995 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri P. Das, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)] The four appeals are being disposed of by this order. The appeals relate to eligibility to Modvat on inputs used by the manufacturer. 2. We have heard Shri J.S. Dhillon, Liaison Officer of the appellant company and Shri P. Das, SDR. (i) E/1808 Credit has been refused on aluminium bronze rods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested for its withdrawal. It is accordingly dismissed as withdrawn. (iii) E/2044 Aluminium bronze produced would be entitled to the credit on the basis of discussions in the paragraph (i). Denial of credit on red phosphorus as not having been declared is evident due to oversight, as it is seen to be figured in declaration. Credit is allowed on this. Credit has been refused on aluminium scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which credit has already been taken, on the basis of revised orders of the Government. However, the order specifically limits the credit at the higher rate to the inputs lying in the stock on or after 7-7-1992. Shri Dhillon agrees that the goods were not in stock on this date. Credit has therefore, rightly been denied. Credit on special excise duty has been refused on the ground that the sale i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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