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P.C.JAIN
Collector of Central Excise, Calcutta-II – Appellant
Versus
Modern Malleables Ltd. – Respondent
Per Shri P.C. Jain:
Briefly stated, the facts of the case are as follows :-
1.1 The Respondents herein availed modvat credit amounting to Rs. 4,007.20 (BED) and Rs. 400.72 (SED) on inputs vide GP1 dated 10.12.91 which was endorsed thrice. Respondents utilised the same credit towards payment of Central Excise duty on their final product. A show cause notice was issued to the Respondents as to why the said amount of modvat credit taken irregularly should not be disallowed and why a penalty should not be imposed in as much as according to the Board's instructions only two endorsements were allowed on the Gate Pass for taking modvat credit. On adjudication, the amount of demand, as aforesaid, was confirmed. The Respondents herein thereafter filed an appeal to the Collector of Central Excise (Appeals), who relying on the Tribunal's decision in the case of SBS Organics Pvt. Ltd. Vs. Collector of Central Excise, Vadodara reported in 1990 (45) ELT 701 allowed the Appeal.
1.2 Hence this Appeal by the Revenue.
2. Learned JDR Shri S.N. Ghosh, pointing out to the Grounds of Appeal filed by the Revenue, states that as against the Tribunal's decision in the case of SBS Organics relied upon by t
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