1998 (6) TMI 161

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..... Rule 57A for payment of duty on their final products. Proceedings were initiated against them by issue of show cause notice dated 13-11-1992 alleging that they have wrongly availed Modvat credit on Caustic Soda Lye used in the manufacture of Liner Alkyl Benzene Sulphuric Acid (LABS) falling under Heading 3402 Central Excise Tariff Act. They have availed of Modvat credit on Caustic Soda Lye which .....

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..... se notice does not allege suppression of facts or mis-statement and therefore in the absence of such an allegation the Assistant Commissioner can justifiably adjudicate the matter and confirm the demand falling within the 6 months period. The present appeal has been filed against this order of the Commissioner (Appeals). 3. None is present for the Appellants despite notice. They have pleaded, on .....

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..... expression in relation to the manufacture of the final product in that rule is obviously for the purpose of widening the ambit of the definition of inputs for the purpose of Modvat credit and that would include not only goods which are directly entering into the final products but also indirectly participating in its manufacture and which are pertaining to the manufacturing process. On applying .....

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