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R.JAYARAMAN, P.K.DESAI
Reliance Industries Ltd. – Appellant
Versus
Collector of Central Excise, Bombay – Respondent
Per Shri R. Jayaraman - This is an appeal against the Order-in-Appeal No. KVV 128/.92-B II dt. 16.7.92, rejecting the appeal of the appellants.
2.1 The facts alleged in the S.C.Ns issued to the appellants are briefly as below :-
The appellants have filed a declaration under Rule 57 G of the Central Excise Rules for the availment of Modvat credit of various inputs such as PTA, M.E.G used in the manufacture of their final product P.O. Y/P.S.F. Some of the final products have been cleared at 'Nil' rate under rule 191 Band Rule 191 BB. Hence they are not eligible to avail the Modvat Credit of duty paid on inputs used in the manufacture of final products so cleared at Nil rate of duty under Rule 191B/191BB, which should be reverted. It is alleged that Credit of duty paid on inputs used in the manufacture of POY/PSF cleared at 'Nil' rate of duty under Rule 191B/191 BB has been utilised for payment of duty on the above final products cleared for home consumption, which is in contravention of Rules 57A read with Rule 57C and Rule 57F of the Central Excise Rules. Accordingly S.C.N, proposes to recover the credit alleged to have been availed of illegally. The demands have been issued
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