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2016 (11) TMI 638 - CESTAT AHMEDABAD

2016 (11) TMI 638 - CESTAT AHMEDABAD - TMI - MODVAT credit - declaration for input as required under Rule 57G of erstwhile Central Excise Rules, 1944 - whether recovery of credit on the ground that the input packing material viz. ‘Bitumen Drums’ was shown against the column ‘final product ’, instead of ‘input’, justified? - Held that: - the Appellant declared ‘Bitumen drum’ under the category ‘final product’, instead of as ‘input’. It is the contention of the Appellant that they are engaged in t .....

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Respondent : Shri G.P. Thomas, A.R. ORDER This appeal is filed against the OIA F.No.V.2(27)237/BRD/97, dt.28.08.1998, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2. Briefly stated facts of the case are that the Appellants are engaged in the manufacture of petroleum products falling under Chapter 27 of Central Excise Tariff Act, 1985. During July 1994 to October 1994, the Appellant had availed MODVAT Credit of ₹ 1,32,47,391/- on various inputs by filing necessary declara .....

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erial viz. Bitumen Drum against the column final product instead of input . He submits that in their reply to the Show Cause Notice, at Para 6, they have categorically submitted that the input Bitumen Drums mentioned in the said declaration had been duly received at their refinery and used in or in relation to filing of the bitumen. It is his contention that the fact of receipt and use of the drums was not in dispute. He further submits that since they have complied with all the substantive cond .....

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