TMI Blog2006 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 27-6-2006 - Order per S.S. Kang: Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) after relying upon the Board's Circular dated 16.10.2001 [reported in 2001 (46) RLT-M139] and in view of the Tribunal's decision in the case of M/s SAIL Bokaro Steel Plant Vs. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with the provisions of Central Excise Rules and does not call for any interference. 5. The Commissioner. (Appeals) in the impugned order held as under: "However, as regards plea taken by the appellant that as per CBEC Circular No. 591/28/2001-Central Excise dated 16.10.2001 the appellant would be required to reverse the Modvat credit only to the extent of duty involved on the inputs used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that in absence of any provisions regarding recovery of 8% of price of final product, that amount cannot be claimed from assessee under Rule 57CC of erstwhile Central Excise Rules, 1944 as there is no provision for recovery of the same under Section 11A of the Central Excise Act, 1944." 6. In the Grounds of Appeal, the Revenue is not denying the existence the Circular nor any instructions c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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