MODI RUBBER LTD. Vs. CCE, MEERUT

JUDGEMENT

(1.) THESE are 12 appeals filed by m/s Modi Rubber Ltd. being aggrieved with the common order -in appeal dated 24.9.1998 passed by the Commissioner of Central Excise (Appeals), Ghazibad. They were heard together and are being disposed of by this common order.

(2.) THE Matter relates to the availment of modvat credit in respect of the inputs which were alleged to have not been declared correctly in the declaration filed for availing of the benefit of modvat credit under Rule 57 -A of the Central Excise Rules, 1944 (hereinafter referred to as the 'Rules').

(3.) ALL the appeals were heard together on 13.3.2001 when Shri M.P. Dev Nath, Advocate, submitted that the issue for consideration in all these appeals related to the modvat credit and the allegation levelled against the appellants was that proper declarations had not been filed prior to the availment of modvat credit. The learned Advocate submitted that he was not pressing the appeal no. E/846/99 -NB(S) in which under challenge is the impugned order -in -appeal insofar as it related to the adjudication order no. 39/97 dated 14.4.1997 for February, 1996 and the allegation related to the petroleum products.