TMI Blog2005 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is directed against the Order-in-Appeal bearing No. 31/MV/2002, dated 19-2-2002 by which the learned Commissioner (Appeals) has held the finding contained in the order of the lower adjudicating authority and disallowed their appeal. 2. Appearing on behalf of the appellants, learned Counsel Shri D.D. Gwalani submits that since they were using other inputs like copper, aluminium and insulatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the beginning and that this input will be used in the manufacture of exempted final product because this particular item that is TEM-3 was exclusively meant for Indian Navy and a certificate which is normally obtained from Deputy Secretary, Ministry of Defence is merely a procedural formality. Therefore, they should be ordered to pay the amount of Modvat credit taken in such input which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cork float exclusively in the manufacture of exempted final product which was supplied exclusively to Navy, therefore, they cannot be allowed Modvat credit in view of the bar of Rule 57C ibid, because duty paid goods was used in the manufacture of finished excisable goods which was exempted under Notification No. 64/95, dated 16-3-1995. The impugned order is, therefore, sustained as regards the M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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