9911796707
TMI Blog1994 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 3-7-1990 passed by the Additional Collector in which it has been held that the appellants were not entitled to Modvat credit in respect of Rubber Chemicals namely, Pilflex - 13" and Pilnex TDQ" used as inputs since in the declaration filed under Rule 57G in respect of certain chemicals under the heading Rubber Chemicals the appellants had failed to specificially mention these chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls should be deemed as covered by the general description Rubber Chemicals in the declaration filed under Rule 57 by the appellants. She stated that there was no dispute regarding duty paid character and the disputed inputs and their actual use in the manufacture of final product. She contended that under these circumstances the impugned order passed on too technical an interpretation of the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lca-for F/Pentafor F (vi) T.M.T (vii) Renacit-7 (viii) PVI-50 38.12 38.12 38.12 3812.00 38.12 3812.00 38.23 3812.00 3812.00 3812.00 3812.00 3812.00 3812.00 3812.00 3823.00 2942.00 The appellants have contended that even though Pilfex-13" and Pilnex-TDQ" used by them as inputs were not specifically mentioned in the declaration, these items bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed under Rule 57G the appellants had under the general heading of Rubber Processing Chemicals specifically listed 8 different Rubber Chemicals . Since a very large number of Rubber Chemicals are used in the tyre and rubber industry and some of these chemicals are sold by manufacturers under their respective trade names, I am inclined to agree with the appellants that it was not practicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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