TMI Blog2007 (1) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the appeal against the confirmation of central excise duty demand of Rs. 23,96,506/- on MS plates found short in the factory of the appellants during the period April 1996 to February 1998, April 1998 and August 1998, on the basis of the fact that actual closing balance of the goods in RG23A part I for these mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/WZB/2004/C-II dated 27-8-2004. In paragraph 3(e) of that order, the Tribunal has held that cenvat provisions cannot be invoked to recover Modvat credit. The bench noted that Cenvat credit, as per definition in Rule 57AB(1), is credit of specified duties paid on any inputs or capital goods received in the factory on or after the first day of April 2000. The bench has held that credit was availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ument was advanced as in the case of Sunrise Structurals, that Section 38A will not cover a case of substitution (in the Sunrise case it has been held that Section 38A cannot be invoked when a rule is substituted by a new rule, as in the case of substitution of Modvat Rules by Cenvat Credit Rules). The Sunrise decision has been followed in the case of Milton Polyplast ors v. CCE, Thane-II, order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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