1993 (11) TMI 154

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..... ion was listed for hearing. However, with the consent of both the sides, by granting waiver of pre-deposit, the entire appeal is taken up for hearing. 2. The appeal is directed against the order-in-appeal No. GS/344/ B. I/93, dated 4-8-1993 confirming the order-in-original No. K.II/135/1992, dated 25-6-1992, directing the appellants to reverse the modvat credit to the extent of Rs. 19,088.46 and .....

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..... e pass for which the modvat credit has been refused. Going by the records, it appears that the appellants have filed a declaration under Rule 57G on 15-10-1989. In the same declaration, there is a clear mention about the industrial laminated sheets of paper base (hylam), the inputs for which the modvat credit is denied in pursuance of the gate passes which are issued from August, 1991 to October, .....

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