TMI Blog2002 (10) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... he party with reference to Order-in-Appeal No. 58/2000, dtd. 21-7-2000 passed by the Commissioner (Appeals), Cochin. 2. The appellants, M/s. Elgitread (India) Ltd. are engaged in the manufacture of Procured Tread Rubber falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985. The appellant was availing credit of duty paid on inputs used in the manufacture of final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he party has not filed any reply to the letter of the Superintendent, the refund as such is not permissible. 4. Shri Shivadass submitted that the orders passed by the authorities are not sustainable in the eye of law since no Show Cause Notice has been issued for denial of the credit. On merits also the denial was not correct since it was only a procedural lapse and Tribunal has been consistentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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