9911796707
TMI Blog1999 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : P.C. Jain, Vice President]. - Briefly stated facts of this case are as follows :- 1.1. The appellants herein have two units - Unit No. I and Unit No. II. In Unit No. I only wired chassis were being manufactured. These were being transferred to Unit No. II for manufacture of colour T.V. sets and Black & White T.V. sets and monitors. Prior to introduction of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng exempted final product i.e. black & white colour T.V. sets not exceeding 14" screen but it became exempted from July 29-7-1986 by virtue of Notification 373/86. Therefore, with effect from that date wired chassis utilised in manufacture of black & white T.V. sets not exceeding 14" screen would not have got the Modvat credit. But the fact remains that the appellants herein were also manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets in Unit No. II. 1.4. On a visit by the Central Excise Officers on 31-1-1987, the stocks of both the units were checked. Certain discrepancies in records were found vis-a-vis their private production records and a case has been made out for demand of duty on clearance of wired chassis from Unit No. I, either for transfer to Unit No. (2) or for sale outside and a demand of Rs. 8,49,822.75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osen to avail of that procedure, we are afraid that this finding of the adjudicating authority is not correct in view of the clear letter addressed by the appellants on 25-4-1986 to the Superintendent of Central Excise and the Superintendent had in turn referred the problem to the Assistant Collector vide his letter dated 2-5-1986, as mentioned supra. Since the benefit of Modvat credit has been wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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