1999 (4) TMI 288

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..... der]. The appellant firm is engaged in the manufacture of HDPE Silver Can and aluminium Silver Can. Plastic Sheet was declared as one of the inputs for the final product, HDPE Silver Can and aluminium Sheet was declared an input against the final product namely, aluminium Silver Can. As per the findings of the authorities below, prior to 6-2-1995, the appellants took credit on the input, pla .....

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..... lants prior to 29-3-1995. But the clearance of the various final products took place after payment of duty from the RG 23A Part-II i.e. out of the credit earned in respect of other inputs which have not been used in the manufacture of the said final products. Accordingly, the Assistant Commissioner of Central Excise after issuing a show cause notice and after due adjudication, observed that though .....

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..... owards discharge of Central Excise duties in respect of those final products in which the inputs on which the Modvat credit has been earned, have not been utilised at all. As the Credit has been used for payment of duty on aluminium Silver Cans and in respect of M.S. products even before receiving the aluminium sheets and M.S. sheets, the declared inputs for the said final products, it becomes cle .....

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