1997 (5) TMI 235

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..... , for the Respondent. [Order per : Gowri Shankar, Member (T)]. A sum of Rs. 45,44,658/- has been demanded as duty and an equal sum imposed as penalty under Rule 57-I(4) of Central Excise Rules, 1944. Representative of the applicant says that the amount has been demanded on two grounds. First is that the appellant issued documents showing clearance of inputs of which it had taken delivery .....

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..... paid on clearance of the finished goods in each case. As regards second ground it is contended that goods were received from M/s. Kaira Cans Co. that for printing again on job work basis and imported either by it or by others. He contends that in various decision of Tribunal Modvat credit is allowable. He cited the decision in Kay Polyplast Ltd. v. Collector of Central Excise - 1996 (83) E.L.T. 68 .....

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