TMI Blog1996 (9) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. The appellant filed an appeal against the Order-in-Appeal 100/CE/Alld/91 passed by the Commissioner (Appeals) Central Excise, Allahabad. The appellants are engaged in manufacture of torches and miniature bulbs. The miniature bulbs manufactured by the appellants are captively consumed by the appellant in manufacture of torches. The appellant also cleared some quantity of miniature bulbs fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to time. The ld. Counsel while pointing out from the adjudicating order submitted that the adjudication authority has held that as far as captive utilisation or consumption of miniature bulb for torches are concerned, there is no irregularity for utilising credit for payment of duty on the torches. The ld. counsel further submitted that the adjudicating authority wrongly held that the credit ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on the inputs used in the manufacture of miniature bulb cleared for home consumption after payment of excise duty. 3. Heard Shri Mewa Singh, ld. SDR. 4. The benefit of Modvat credit on the 11 inputs used in the manufacture of miniature bulb cleared for home consumption is denied on the ground that in the declaration the appellants declared the torches as the final product and had not de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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