1998 (4) TMI 264

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.....  This is an appeal filed against the order of Collector of Central Excise (Appeals), New Delhi, dated 15-12-1993. 2. Learned Counsel stated that the appellants are engaged in the manufacture of various types of copper products and zinc products falling under Chapters 74 and 79 and are also availing the Modvat credit towards the inputs received by them. In November/December, 1991, the .....

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..... of entry. The provisions of Rule 57G(2) only require the inputs to be accompanied by duty paying documents; and that inputs are duty paid is not a matter in dispute. Hence the requirements of Rule 57G(2) stand duly complied with. 4. Learned DR reiterated the department's view point as contained in the impugned orders. 5. I have considered the above submissions. I observe that learned C .....

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