TMI Blog1998 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... peal passed by the Collector, Central Excise (Appeals), Ghaziabad dated 24-10-1994. 2. Shri Sanjiv Srivastava, JDR appearing on behalf of the appellant submitted that the respondents have availed the benefit of Modvat credit in respect of the inputs without making any entry in the statutory records in form of RG 23A Part I register. He submitted that the maintenance of records in form of RG 23A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the manufacture of the final product. He therefore, prays that the appeal be dismissed. 4. Heard both sides. In this case, the demand was confirmed by the adjudicating authority only on the ground that the inputs received by the respondents are not entered in the RG 23A Part I register. The Commissioner (Appeals) in the impugned order held as under : The maintenance of RG 23 Pt. I regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od 7-2-1991 to 22-3-1991. So there is no doubt in regard to receipt of the inputs into the factory and issue thereof to various deptts. of the factory for the manufacture of final products. In this case so far as the other requirements of the Modvat rules are concerned, they are fully satisfied. I therefore, find that the Modvat credit otherwise legally admissible to the appellants cannot be disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part I register. 6. In the present case, the Commr. (Appeals) after verifying from the records came to the conclusion that there is no doubt in regard to the receipt of the inputs into the factory and are used in the manufacture of final product. 7. In view of the above discussions, I find no merit in the appeal filed by the Revenue. The appeal is dismissed. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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