9911796707
TMI Blog2000 (7) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. The appellant was at the relevant time manufacturer of aluminium and copper wire. It availed of Modvat credit procedure. In the declaration filed by it Rule 57G, it had included as an input kraft insulating paper classifiable under Heading 4811.31 of the Tariff. The department found that appellant took credit of the duty paid on insulating kraft formers received b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant s contention is that the formers are nothing other than kraft insulted papers. One of the meanings of word former in the Shorter Oxford Dictionary is 1. Electr - a frame or core upon which coil is wound. 2. A tool mould, or other device used to form shape or form . On the face of it, the formers received by the appellant would appear different from the appellant s insulating kra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passes under which the formers were received, which would have been filed along with the extract of the RG 23A statement with the RT 12 returns in the manufacture of which credit was taken of the fact that credit has been taken on these items. The demand could well have been issued within the six months provided under Rule 57G. The extended period was therefore not available. 5. On this ground, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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