9911796707
TMI Blog1996 (8) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. The appellants are aggrieved by the order dated 28-6-1991 passed by the Commissioner of Central Excise (Appeals), Indore by which the Commissioner (Appeals) has upheld the order of the Assistant Commissioner of Central Excise, Bhopal confirming the demand of Rs. 9,64,683.38 and imposing penalty of Rs. 5,000/- on the appellant herein. The issue relates to admissibility of Modvat on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of plain film which is also declared according to the original declaration in which the PP resins has been declared as inputs. In March, 1987 declaration, the appellants had declared metallised film and plain film as final product. The departmental objection is that since there is no declaration of PP resins as an input for metallised film as final product the appellant could not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /86. Having said so, the objection has still been taken that in the absence of specific declaration of PP resins as an input for metallised film, the differential duty for the interim period between October, 1987 and March, 1989 has to be paid. This view would appear to be a technical and narrow view to take having regard to the process of manufacture and the various declarations made by the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking the explanation of Rule 57A. The same however, cannot be said of the material masking band. It is made from thick polymide film coated with teflon. On heating the aluminium vapours are deposited on this belt shape band which is brought into the contact with chilled BOPP film. The material in question, therefore, clearly participates in the manufacturing process and will be eligible as an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
