1996 (6) TMI 216

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..... .-  The appellants in this case were operating under the Modvat scheme prior to 30-3-1993. From 1-4-1993 to 30-6-1993 they operated under Exemption Notification No. 1/93-C.E. without availing the Modvat option. From 1-7-1993 after availing of full exemption under the said Notification they again went over to the Modvat Scheme. At this stage they claimed credit of the duty paid on the inputs .....

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..... ppellants sought to support their arguments then it was for them to do so not for the department officer to ascertain." 2. She upheld the original order resulting in the present proceedings before us. 3. Shri M.P. Devnath, Ld. Advocate, claimed that this was clearly a case of inadequate communication, the Assistant Collector was expected to examine the documents which the appellants ha .....

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