1997 (12) TMI 401

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..... per : K.S. Venkataramani, Member (T)]. In this case proceedings were initiated against the Appellants for denying Modvat credit of Rs. 4,31,360/- on the ground that it has been wrongly availed of on the total quantity of ammonia used in the manufacture of Nitric Acid during the period April 1986 to August 1986 under Rule 57-I of Central Excise Rules. The Department s case is that the Appell .....

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..... m the whole of duty of excise but is assessed through `nil rate of duty. The order of the Additional Commissioner of Central Excise, Vadodara denied Modvat credit on this ground is now under challenge. 2. After hearing Shri J.S. Bhatt, the ld. Consultant for the Appellants and the ld. SDR Shri V.K. Puri, we find that the denial of Modvat credit under Rule 57D in this case has been taken on a te .....

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