2000 (9) TMI 345

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..... R, for the Respondent. [Order]. - The appellants are a Govt. of India undertaking. They manufacture P.D. Pumps, Compressors and Gas Cylinders. 2. They availed Modvat credit of duty-paid on Acetone used as input in the manufacture of metal Container (Gas Cylinders). They were issued a show cause Notice dated 16-4-1991 calling upon them to show cause why the Modvat credit amounting to Rs. 3 .....

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..... 1992 held that Acetone is an essential input for the manufacture and marketing of D.A. Gas cylinders and therefore Modvat credit on such Acetone is eligible. He, however, confirmed the entire demand raised on the party observing that no proper declaration was submitted for the relevant period by the company in respect of the final product. 4. The appellants are in appeal against the above or .....

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..... issible on it. In the face of such allegations and findings, he cannot turn back and confirm the demand on the ground that Acetone was not even declared as an input. It is self-contradictory. I have gone through the Show Cause Notice dated 16-4-1991 issued to the appellants in this case a copy of which is on record. In this, there is no such allegation. Moreover, when the charge of wrongful availm .....

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