9911796707
TMI Blog1997 (3) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant M/s. Oswal Agro Mills Ltd. filed this appeal against the Order-in-Appeal No. 319/CE/CHD/92 passed by the Collector of Central Excise (Appeals). 2. The appellants are engaged in the manufacture of soap falling under sub-heading 3401.01 of the Schedule to Central Excise Tariff Act, 1985. The appellants were availing the facility of Modvat credit of excise duty in respect of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944. 3. The ld. counsel appearing on behalf of the appellant submitted that the Modvat credit on Hydrochloric acid and sulphuric acid was denied wrongly on the ground that the same are used for refining glycerine, a by-product emerging at intermediate stage during the manufacture of soap. She further submitted that the glycerine is used in the manufacture of soap. The us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed. 5. Shri Jangir Singh, ld. JDR on behalf of the respondent reiterated the findings of the lower authorities. 6. Heard both sides. In this case the benefit of Modvat credit in respect of the inputs Hydrochloric acid and sulphuric acid was denied on the ground that these inputs are used for the purification of glycerine which was a by-product. The contention of the appellant is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57H of the Central Excise Rules, 1944 provides that Assistant Collector of Central Excise may allow the credit on duty paid on the inputs received by the manufacturer immediately before obtaining the dated acknowledgement of declaration if he is satisfied that such inputs are lying in stock or are received in the factory after filing the declaration. The respondents has not considered the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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