9911796707
TMI Blog2001 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... with relevant documents and records is herein below :- Whether the Modvat credit can be extended on inputs even in cases where the manufacturer has not made the necessary declaration under Rule 57G. Statement of Facts 2. Both the assessees filed appeals in E/R-416 417/1997-Mas against Orders-in-Original No. 55/96 and 56/96, dated 4-12-1996 passed by Commissioner of C.Ex., Chennai. 3. The show cause notice was issued to the appellants alleging that they were manufacturing HDPE classifiable under Chapter 63 of the tariff. It was alleged that Vijay Plasweaves Pvt. Ltd. procured HDPE and poly- propylene granules from which they manufactured strips/tapes of less than 5 mm width, classifiable under heading 5406.90. The tapes were con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on laminated fabric from M/s. Vijay Plasweaves (P) Ltd. under Rule 196. He also imposed a penalty of Rs. 12,95,244/- on the said assessee under Rule 173Q. 4. Both the assessees filed appeals before the Tribunal in their Appeal Nos. E/416 417/97. The said appeals were taken up for final disposal and by Final Order No. 596 to 597/1997 dated 17-3-1997. The Tribunal, by the said final order, set aside the impugned order and remitted back the case to the adjudicating authority to look into the documents of the assessees regarding the removal of duty paid finished products on which duty was demanded and also to verify the duty paid character of the inputs in question which are used for manufacture of these finished products, which were so re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court has been pleased to call upon the Tribunal to refer only one question which is already noted supra. In view of High Court's direction, the Tribunal directed the Revenue to file four sets of paper book containing all the relevant documents for forwarding the same to the High Court for determining the question raised by them. 7. Revenue has filed four sets of documents which are on record. Registry is directed to send the statement of facts as drawn above along with four sets of documents and paper books prepared to the Registrar, High Court of Judicature at Madras for placing the same before relevant Bench of the High Court for disposal of the reference applications filed by the Revenue. Ordered accordingly. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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