1996 (2) TMI 236

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..... nt has proceeded against the appellants for recovery of an amount of Rs. 14,688.60 and another amount of Rs. 24,050.93. The appellants are manufacturers of motor vehicle parts. It is the allegation of the department that they had failed to produce the original duty paying documents as required under Rule 57G of Central Excise Rules,1944 for availing the MODVAT Credit in respect of the amount of Rs .....

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..... sumed documents and to point out the necessary documents which is supposed to tally with the said GP entries. Therefore, the order on this demand of Rs. 14,688.60 is set aside and remanded to the original authorities for de novo consideration. 3. As regards the allegation that they have taken certain credit of 24,050.93 on inputs falling under Chapter sub-heading 7211.51 declared by them in thei .....

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..... ication and the declaration filed by the appellants in this case. The Notification grants the benefit of the MODVAT Credit for the inputs falling under Chapter 72 and in this case there is no dispute with regard to the input which has been used by the appellants. The only difficulty the department has found is with regard to sub-heading of Chapter 72 which is differing in the gate passes vis-a-vis .....

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