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TMI Blog2002 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants manufacture steel castings falling under Chapters 72, 73 and 84. They are also availing the Modvat credit on the inputs used by them. They availed the Modvat credit of Rs. 1,91,314/- on the strength of the certificates issued by the manufacturer of the inputs and certified by the Jurisdictional Range Superintendent of Central Excise. The Commissioner of Central Excise, Raipur, vide his o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty had been discharged at the time of removal of the goods from the factory. It is further observed that the certificates so issued do not indicate the full description of the inputs, original duty paid and the particulars of the documents under which the inputs were cleared from the factory and also the particulars of differential duty recovered from the manufacturer or the importer which is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th regard to the amount of Rs. 1,19,314/- availed by the party on the strength of the certificates issued by the manufacturer of the inputs and countersigned by the concerned Range office, I am of the view that the said certificates would adequately serve the need of the provisions of Rule 57-I. The Commissioner, however, in his order has observed that it is impossible to ascertain that the duty h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is accordingly set aside and the appeal is allowed. The appellants have also filed an appeal for the credit of Rs. 1,30,393/- availed by the appellants on the items which they have not declared in their declaration. These are Waste and Scrap of Aluminium, Exothermic Sleeves, Full Plate, Nickel Cathode, Foundry Ferrux Chemical and Ferrux/Terra Paints. The ld. Counsel for the appellants submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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