1998 (8) TMI 354

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....spondent. [Order]. - The appeal has been filed against the impugned order captioned above of the Commissioner of Central Excise & Customs (Appeals), Indore. The appellants are availing of Modvat credit for their final product in respect of input polycarbonate resin received under certificate dated 4-10-1991 and 18-1-1991 into the factory on 21-11-1991 and 1-12-1991. The jurisdictional Assistant....

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....r for availing of the Modvat credit. He followed certain Tribunal decisions in this regard. 2. The ld. DR Shri S.V. Singh referred to the grounds of appeal and pointed out that the Respondents have declared the final product falling under 84.21 only on 13-12-1991 and hence Modvat credit is not admissible. 3. The learned Counsel for the Respondents Shri R.J. Parikh, contended that there....