9911796707
TMI Blog1997 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants filed this appeal against the Order-in-Appeal No. 196/CE/Alld./92, dated 8-10-1992 passed by the Commissioner (Appeals) Central Excise, Allahabad. The Commissioner in the impugned order held that Rule 57H of Central Excise Rules, 1944 does not visualise any such inputs which are not laying in the sotck in the factory but are lying somewhere else and rejected the contention of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter afresh in view of the provisions of Rule 57H of the Rules. In the impugned order the Commissioner held that the inputs lying in the processor factory or anywhere else are not part of the stock lying in the factory of the appellant. Against these findings appellant filed this appeal. 3. Ld. Counsel appearing for appellant submitted that finding of the Commissioner that inputs should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct. Hence these inputs are part and parcel of the stock of input lying in stock in the factory. In these circumstances he prays that Modvat credit in respect of inputs lying with processor on the date 25-7-1991 be allowed. 4. Shri Y.R. Kilaniya, ld. JDR reiterates the findings of the lower authorities. 5. Heard both sides. In this case, point for consideration is that whether the inputs lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts under any other rule or notification : Provided that no credit under this sub-rule shall be allowed in respect of inputs received, or declaration made under Rule 57G on or after the 1st day of September, 1991 : Provided further that such inputs are not used in the manufacture of final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to Nil rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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