9911796707
TMI Blog1998 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... gh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are manufacturers inter alia of plastic thermoware articles insulated with rigid polyurethane foam arising as insulating material by the one shot process (in situ process). Vide letter dated 6-4-1988 they submitted that the rigid PU foam is not excisable in view of judicial pronouncements. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued by the Superintendent of Central Excise proposing recovery of Rs. 2,61,987.77 representing Modvat credit availed by the appellants of duty paid on inputs used in the manufacture of rigid PU foam, alleging that since rigid PU foam is not excisable, Modvat credit is not admissible. The Collector of Central Excise (Appeals) allowed the appeal of the Revenue holding that the rigid PU foam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f availing credit of duty paid on the inputs does not arise. 3. We have carefully considered the submissions of both sides. Since there is no dispute that a separate show cause notice has been issued on 8-8-1991 seeking reversal of the credit availed by the appellants of duty paid on inputs used in the manufacture of rigid PU foam which has been ultimately held to be non-excisable, this issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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