1991 (12) TMI 179

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : R. Jayaraman, Member (T)]. - This is an appeal directed against the order in appeal bearing No. KVV-600/90.B.III, dated 10-10-1990, rejecting the appellants' appeal. 2. The facts of the case are as below : The appellants were availing of modvat credit in respect of steel flats used in the manufacture of steel gratings. They were regularly getting flats from M/s. Bansal Steel Rolling Mills. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y, M/s. Bansal Steel Rolling Mills debited the duty and on that basis they requested in their letter dated 1-7-1988 to certify that the duty has been debited in respect of the goods supplied to the appellants. On this letter dated 1-7-1988, the Range officer has endorsed regarding the verification of debit made in RG 23A Part II. On the basis of this letter, the appellants took the credit, which w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... olling Mills for the manufacture of flats (This factual position is subject to verification). It appears that this case would fall within the purview of Rule 57E of the Central Excise Rules, inasmuch as there has been a variation in respect of the duty paid on flats consequent on the demand made by the Department on the supplier of inputs. This duty demand has been paid by them. Such a variation i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X