9911796707
TMI Blog1996 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Revenue is aggrieved that after having denied the benefit of Modvat credit the learned lower authority should not have allowed the re-credit in respect of which the necessary adjudication could have been first done by the Assistant Collector and the learned Collector. (Appeals) as an appellate authority could not have gone into that issue which did not form the subject matter of the original order. We first propose to deal with the assessee appeal as the outcome of that appeal will have a bearing on the revenue appeal also. 3. The learned Counsel has pleaded that the appellants had filed a declaration under Rule 57G for the inputs to be used for the manufacture of propylene glycol. Subsequent to the filing of the declaration some q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there could be no doubt that the inputs which were declared were being used for these range of products going by the description propylene glycol. He pleaded that there was no warrant for the learned lower authority to hold that the term `propylene glycol would cover only the mono-propylene glycol and not other propylene glycols. 4. The learned DR pleaded that admittedly the appellants are manufacturing different varieties of propylene glycol and these are known so technically different and therefore it was incumbent on the part of appellants to have declared each one of these items as a finished product. Not having done so, the appellants could not claim the benefit of Modvat credit in respect of the said three products manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n provided to ensure that there is no misuse of the inputs and the authorities are kept aware of the finished products into which these goods are used. In the present case, we find that the appellants had come with clean hands before the authorities that what they are manufacturing is propylene glycol and they were on record that they were manufacturing all the three varieties of propylene glycol which we find a mention in the technical books. Inasmuch as the same inputs are used for all the three varieties and the manufacture is in a continuous process in the unit, it cannot be said that the authorities had not been made aware as to the range of products being manufactured by the appellants. We are, therefore, of the view that the declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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