1999 (11) TMI 460

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..... epak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured Coated Fabrics. In their declaration dated 1-3-1987, they had declared 179 separate inputs. In show cause notice dated 5-6-1995 it was claimed that the Modvat credit on certain inputs was wrongly taken in as much as these inputs were not used in the manufacture of coated fabrics but in t .....

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..... te Corpn. Ltd. v. Collector of Central Excise [1992 (58) E.L.T. 76 (Tribunal)]. Shri Deepak Kumar on the other hand relies upon the judgment of the Tribunal in the case of Jayashree Textiles and Industries v. Collector of Customs [1986 (23) E.L.T. 491 (Tribunal)]. 3. We have carefully considered the submissions and have seen the citations. The judgment relied upon by the ld. Commissioner is .....

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