TMI Blog2002 (1) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... lants manufacture Cold Rolled Strips C.R. Steel Tubes falling under Chapter Headings 7211.51 and 7306.90 respectively. They are also availing Modvat credit on various inputs and machines and machinery etc. under Rule 57A and Rule 57Q of Central Excise Rules, 1944. On scrutiny of their R.T. 12 Return for the month of April, 1997, it was observed that they had taken Modvat credit amounting to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory records nor the party in their reply has produced any records in support of their claim that the goods have actually been received and utilised or consumed in the manufacture of final products and that in the absence of any proof showing that the goods had actually been received in the factory and had been consumed in the manufacture of final product, the credit cannot be allowed. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contends that there is no averment in the show cause notice that the goods are not received in their factory or are not utilised in the manufacture of final products. He relies on the decision of the Tribunal in Subrose Limited v. CCE, Meerut [1997 (96) E.L.T. 602 (Tribunal)] and CCE, Meerut v. Subrose [1998 (100) E.L.T. 546 (Tribunal)]. In the first cited decision it is observed that the consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee only on account of oversight. The appellants in these cases were not contesting that substantive requirement of the rules was met by making entry only in Pt-II of RG 23A. In this regards the provisions of Rule 57G(7) are extracted below : (7) A manufacturer of the final products shall maintain :- (a) an account in Form RG 23A, Parts I II; (b) in respect of duty payable on f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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