9911796707
TMI Blog1996 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Rs. 10,995.03 (S.E.D.). Further, the appellants availed of the substantial amount of Modvat credit of duty paid on the aluminium strips during the period from 1-3-1994 to 12-5-1994 on payment of duty on aluminium scrap arising in the course of manufacture of aluminium irrigation pipes. On 12-5-1994, the declaration under Rule 57G was furnished by the appellants in respect of the intended final product, aluminium scrap. 1.2 In the above circumstances, a show cause notice was issued to the appellants on the following counts :- (i) Not to utilise the balance Credit of Rs. 2,31,116.70 (Basic) and Rs. 10,995.03 (Special) which were credited for the finished product, aluminium tank; (ii) Irregular Modvat credit of Rs. 2,31,116.70 to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich such inputs were brought into the factory for manufacture of the said final product but also for payment of duty on scrap or waste arising in the course of manufacture of such final product. 4. As regards the second finding of disallowing the Credit of Rs. 2,31,116.70 and ordering recovery of Rs. 67,978.80, for non-declaration of their final product, aluminium scrap from 1-3-1994 upto 11-5-1994, learned Consultant has submitted that the findings of the lower authorities, are erroneous on facts. He has pointed out that a declaration under Rule 57G in a form prescribed by the Department was not furnished by the appellants, but they made such a declaration in the Classification List in Form-I when aluminium scrap which was hitherto exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 5. Learned JDR, Shri B.B. Sarkar for the respondent Commissioner opposing the contentions of the learned Consultant reiterates the findings of the lower authorities as already set out above. 6. I have carefully considered the submissions of both sides. 6.1 As regards the first point in respect of Credit Balance lying on 1-3-1994 relating to their final product, aluminium tanks, I have already given my finding. 6.2 As regards the second and third points, I am inclined to agree with the submission of the learned Consultant, Shri Roy that it is only at best a technical error if they have not filed a declaration in a prescribed form under Rule 57G. They, however, have sufficiently made their intention clear by making the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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