9911796707
TMI Blog2002 (9) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. - In this appeal, filed by M/s. Flex Chemicals Ltd., the issue involved is whether the entire duty of Excise paid on Residual Fuel Oil (RFO) used as inputs is available as Modvat Credit or the Credit is restricted to the amount of Excise duty calculated at the rate of 10% ad valorem. 2. Shri Kailash Chander, Representative of the Appellants, submitted that the Appellants manufacture P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been decided by the following two decisions of the Tribunal:- (1) Camphor Allied Products Ltd. v. CCE, Lucknow [2002 (147) E.L.T. 600 (T)] = 2002 (51) RLT 169 (CEGAT) (2) CCE, Chandigarh v. Arti Steels Ltd. [2001 (138) E.L.T. 1066 (T)] = 2001 (47) RLT 571 (CEGAT). 3. Shri S.C. Pushkarna, learned D.R., reiterates the findings as contained in the impugned Order. 4. We have considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that since the RFO on which the Modvat Credit had been claimed by the Respondents does not stand covered by the Notification No. 14/97 which restrict the claim of the Modvat Credit in respect of the goods produced or manufactured in India to the extent of excise duty calculated at the rate of 10% ad valorem, we do not find any legal infirmity in the impugned Order of the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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