9911796707
TMI Blog1995 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue against the order dated 30-7-1992 passed by the Collector Central Excise (Appeals), Chandigarh. The appellants vide their letter, dated 10-11-1989 had informed the department that they had in stock 20 MT PVC Resin SR 10 which was to be used by them as input in their final product and they had sought permission for availing Modvat credit under Rule 57-H. They had also pointed out that they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed later on. 2. On behalf of the appellant I heard Shri P. Dass, learned SDR who submitted that the impugned order is not sustainable since the appellants were not in possession of valid GP-1 in respect of 10 MT of PVC Resin. He contended that under these circumstances the Assistant Collector had correctly disallowed their claim for availment of Modvat credit in respect of 10 MT of PVC Resin fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment would be informed. The Collector (Appeals) had pointed out that the Assistant Collector has not disputed the fact that 20 MT of PVC Resin was lying in the respondents factory immediately before 15-11-1989 and was available for verification before credit of duty could be allowed on the ground that Rule 57H(i) speaks only about permission to be obtained from the Assistant Collector to take c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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