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TMI Blog2004 (3) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are manufacturers of excisable goods falling under Central Excise Tariff sub-heading Nos. 3921.91, 5603.00 and 5903.10. In terms of the first proviso to Paragraph 2 of Notification No. 5/94-C.E., dated 1-3-94 they were entitled to avail Modvat credit only if they were to pay Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998. The notice also proposed levy of interest and imposition of penalty; notice was adjudicated by the Commissioner of Central Excise, Mumbai, who held that the extended period of limitation was available to the department against the appellants on the ground that they suppressed the fact of combination merger of the credit from the department and availed and utilised ineligible Modvat credit, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether or not such inputs have actually been used in the manufacture of such other final product, if the said inputs have been received and used in the factory of production on or after the 16th day of March, 1995 . and therefore even if the credit of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 was not available for payment of Additional Excise Duty under Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known to the department by means of submission of credit entries in RG 23A Part-II register along with the corresponding invoices at the end of every month for the purpose of defacement, from which it would clearly be seen as to what are the inputs, what is the nature of the duty paid thereon and what is duty of which credit has been taken. We see substance in this plea, we therefore hold that de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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