BAJAJ SEVASHRAM LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS matter relates to INPUT MODVAT SCHEME and the relevant Rules are Rule 57A, 57G, 57H and 57 -1 of the Central Excise Rules, 1944.

(2.) THE amount of credit which is in dispute is Rs. 2,11,564/ - which has been reversed Under Protest by the appellants vide Entry No. 128 dated 27 -6 -1990 made in RG -23A Part -II Register.

(3.) THE appellant filed its first declaration under the MODVAT Scheme i.e. under Rule 57G on 4 -7 -1986 i.e. soon after introduction of the scheme. This declaration, inter alia, covered Glass Bottles of various sizes; Gum; Adhesives; Caps; and Tapes. In this declaration, the finished product was shown, inter alia, as "Brahmi Amla Hair Oil" and "Jasmine Hair Oil", both classifiable under Heading and sub -heading 3305.10 of the Schedule to the CETA.