9911796707
TMI Blog1998 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... are as follows : 1.1 The issues which are surviving before me are as follows : (i) Disallowance of Modvat credit of Rs. 17,066/- by the lower autho- rities on the ground that the end-cuttings of MS rounds have not been declared by the appellant in their declaration under Rule 57G. (ii) Rs. 8,574/- has been disallowed as a Modvat credit on the ground that this credit has been taken on triplic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g document produced by the appellants clearly shows the product as end-cutting of MS rounds under Tariff Heading 72.14. Therefore, the Modvat credit has been rightly disallowed inasmuch as end-cutting of MS round has not been declared by the appellants as an input. 4. I have carefully considered the pleas advanced from both sides. It is not disputed that the MS scrap was duly declared by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been used by melting for recovery of metal and for further manufacture of high speed special steel. If it is so found that it has been used only for melting and for recovery of metal, then the appellants are entitled to get the benefit of Modvat credit. Appeal is, therefore, allowed on this point by remand subject to verification by the concerned authorities as mentioned above. 4.2 As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correction made in the gate pass was in existence at the time of pre-authentication of gate pass. This matter, he submits requires to be checked up by the concerned Range Office and, therefore, he would have no objection if the matter is remanded. 6. I agree with the submissions of the ld. JDR that the matter requires to be re-examined in the light of the submissions made by the ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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