TMI Blog1998 (9) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. In this appeal filed by M/s. Ichalkaranji Machine Centre Pvt. Ltd., the matter relates to the Modvat credit and the payment of Central Excise duty at the concessional rate, which was only available when the small scale manufacturer availed of the benefit of Modvat credit. The Addl. Collector of Central Excise, Pune, who had adjudicated the matter, had held that the assessee had shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 1990, we proceed to deal with the matter on merits after hearing Shri R.D. Negi, SDR. 3. Shri R.D. Negi, SDR submitted that the appellants had brought exempted inputs and thus there was no question of their taking any credit. While they did not avail of any credit they paid concessional rate of duty on their final products for which they were not eligible for Notification No. 175/86-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucers from the small scale units, who could then avail the benefit of further Modvat credit. 5. It is seen from the facts on record that the appellants brought the inputs - cast iron, castings and steel bars. The cast iron castings were exempted from duty and thus, there was no question of taking any Modvat credit in respect of such castings. As regards other inputs, steel bars also, they did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by their sister concern. 7. The assessee has not followed the proper procedure and we do not find any ground to interfere with the view taken by the Addl. Collector of Central Excise, Pune, who had adjudicated the matter. 8. Taking all the relevant facts and considerations into account, we do not find any merit in this appeal and the same is rejected. Ordered accordingly. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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