1998 (8) TMI 344

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..... he appellant issued five gate passes in October, 1991 and January and February, 1992 in which the goods manufactured and cleared on payment of duty were described as round bar classifiable under Heading 72.12 of the Central Excise Tariff. In the order impugned in the appeal, credit of duty on the inputs used in the manufacture of these goods have been disallowed on the ground that in the declarati .....

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..... ed under Heading 72.13 and did not have machinery to manufacture these goods. The Departmental Representative has no objection to this. 3. Appeal accordingly allowed and impugned order set aside. The Assistant Commissioner shall, after giving reasonable opportunity to the appellant to produce evidence as indicated above within a month from the receipt of this order, pass orders according to .....

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