9911796707
TMI Blog1996 (10) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The Commissioner of Central Excise, Chandigarh has filed this appeal against order dated 23-4-1991 passed by the Commissioner of Central Excise (Appeals), Chandigarh. The dispute relates to the denial of Modvat credit on inputs hydrochloric acid, ferric alum, and activated carbon. The respondents manufacture soap falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glycerine which is a distinct dutiable product for which the respondents have not filed any declaration as required under Rule 57G of Central Excise Rules. The respondents had included them in their declaration as inputs for the declared final product, soap. The Assistant Commissioner, Central Excise, Ludhiana ordered reversal of Modvat credit on these inputs. The Commissioner (Appeals) by the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit should not be denied for their lapse, which at worst, is only a technical irregularity as the goods are covered by Modvat Scheme. 3. The submissions made have been carefully considered. From the process of manufacture it is evident that glycerine is manufactured by using the 3 disputed inputs in conjunction with sweet water, which is the basic raw material for the manufacture of gly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent final product. In the context of these facts and circumstances of this case, it will be appropriate and reasonable to extend the Modvat credit facility to the respondents in respect of the inputs hydrochloric acid, ferric alum, and activated carbon used in the manufacture of glycerine. In this view of the matter we do not feel called upon to modify the impugned order of Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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