9911796707
TMI Blog2001 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5,000/-. 2. The facts of the case in brief are that the appellants claimed Modvat credit on lubricants, electrodes, P.M. Shaft and disinfectants. In respect of disinfectants and P.M. Shaft, the allegation in the SCN was that the declaration was not filed whereas in respect of lubricants, the further allegation was that they were not used in relation to the manufacture of final products. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this Tribunal in the case of Kamakhya Steels reported in 2000 (121) E.L.T. 247 (Tri. - LB) = 2000 (40) RLT 575. He submits that the allegation in the case of Kamakhya Steels was that the appellants had not filed the declaration in respect of the items and that in terms of Notification. No. 7/99, dated 9-2-1999 issued under Rule 57G, the appellants were not entitled to Modvat credit. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
