9911796707
TMI Blog1994 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order).- This is an appeal against the order 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder these circum-stances the dispiuted Rubber Chemicals 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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MOR (iii) B. Rod (iv) 4010-NA (v) Vulca-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 ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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