1997 (11) TMI 245 - AT - Central Excise

Summary

The appellant manufactured nitrocellulose and declared drums of mild steel and alcohol as inputs for Modvat credit. Received high density polyethene drums and used benzene instead of alcohol without declaration. Took credit for duty paid on these goods, objected by Department. Appellant argued no suppression as details were in RT 12 Returns and RG 22 form. Departmental Representative upheld the objection. Appellant showed gate passes with defaced endorsements to Department. Appeal allowed, order set aside.