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S.S.KANG, V.K.AGRAWAL
Kabra Investment (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Ahmedabad-II – Respondent
Per V.K. Agrawal :
M/s. Kabra Investment (P) Ltd. have filed this appeal being aggrieved with the Order No. Commr(A)/48/AHD-II/2001 dated 10.7.2001 passed by the Commissioner of Appeals.
2. Shri Jitendra Singh, learned Advocate, submitted that the Appellants manufacture HDPE/PP sacks and avail Modvat Credit of the duty paid on the inputs; that in the month of June, 1994, they purchased PP/HDPE fabrics and availed of Modvat credit amounting to Rs. 2,80,280/-; that the fabrics in the running length of Rolls was cut into the required sizes in their factory; that on account of labour dispute which led to strike, they could not convert the said cut pieces into sacks; that they sold those cut pieces of HDPE/PP fabrics to other party on payment of concessional rate of duty, appellants being a small scale unit; that the Assistant Commissioner, under Adjudication Order No. 77/98 dated disallowed the Modvat Credit and directed them to reverse/pay the same and imposed a penalty of Rs. 5,000/- holding that they had sent the goods to another party whose identity was not disclosed and the inputs had not been used for manufacturing process; that the Commissioner (Appeals), under the impugned
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