1997 (3) TMI 276

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..... the appellants are engaged in the manufacture of Super Enamel Copper Wires and Super Enamel Aluminium Wires both falling under sub-heading 8545.00 of the Schedule to the CETA, 1985 and are availing the facility under the Modvat scheme. While checking the RT 12 returns for January to March, 1994, it was observed that they had cleared transformer parts falling under sub-heading 8504.00 involving du .....

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..... connection, he relies upon the decision of the Tribunal in the case of Friends Wire Industries v. Collector of Central Excise, Chandigarh reported in 1995 (80) E.L.T. 219 wherein the Tribunal has held that once credit wrongly availed on final products which has not been declared is restored to the RG 23A account, its utilisation for payment of duty for an eligible final product cannot be objecte .....

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..... ct, if the said inputs had been received and used in the factory of production on or after 16-3-1995, was permissible. His submission is that prior to insertion of this proviso by Notification 11/95, there was no provision in the Rules for utilising credit of duty paid on inputs used in the manufacture of one final product towards payment of duty on any other final product. However, this submissio .....

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