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TMI Blog1998 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein are manufacturers of P or P medicines falling under Chapter Heading 30 of the Schedule to the Central Excise Tariff Act, 1985. They availed Modvat credit on inputs/raw materials used in the manufacture of their final products as per the procedure laid down in Rule 57G of the Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of P or P medicines and hence issued demands for duty under show cause notices dated 30-4-1991 and 30-8-1991 for the two periods in question. The notices also proposed imposition of penalty. On adjudication of the notice dated 30-4-1991 the Adjudicating authority held that the allegations in the notice as regards demand of duty on the merits of the case were tenable since the assessees were not ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Collector of Central Excise v. Ludhiana Bottling Company reported in 1992 (59) E.L.T. 327. On time bar, he held that the extended period could have been made applicable, had there been a strong case on merits since the respondents could not produce any documentary evidence showing that they were recording wastage or any communication to the department regarding the occurrence of wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany reported in 1992 (59) E.L.T. 327 in which it was held that Modvat credit can be availed on crown corks which are rendered unfit for use during the process of bottling of beverages in terms of Rule 57D(1). On the time bar aspect also, we agree with the assessees that the plea of suppression of fact, mis-statement, etc. cannot be sustained since, as found by the Additional Collector in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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