1990 (9) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts. [Order]. - This is an appeal preferred by M/s. KAVIKA Limited, Mysore Road, Bangalore, against the order of the Assistant Collector of Central Excise, Bangalore I Division, Bangalore, dated 9-8-1989. 1. The appellants, M/s. KAVIKA, a Government of Karnataka undertaking, are availing MODVAT credit under Rule 57A of Central Excise Rules, 1944. They received a quantity of 4910.92 kgs. of Alu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Pass and delivery challans are from two different locations. 2. Shri K.M. Rajashekar, the Consultant appeared for hearing. He submitted that the goods were received from Ranchi originally and during the course of manufacture they rejected 1871.71 kgs. and reversed credit to the extent in their RG 23A Pt. II. The rejected material was sent to the factory at Bangalore. This was because the factory .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ement. Had it been a replacement, then duty would have been definitely paid. The fact that these goods have come under Rule 173H indicates the reason why no duty payment particulars have been indicated in the Gate Pass. Secondly, all the documents produced clearly reveal that the appellants had received the goods, taken credit, subsequently a portion was sent back as rejected and credit reversed t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X