9911796707
TMI Blog1988 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Central Excise (Appeals) Madras. The appellants : herein are manufacturers of Pre-stressed Concrete Sleepers which were classified under Tariff Item No. 68 of the erstwhile Central Excise Tariff prior to 28-2-1986 and under heading 6807.00 of the Central Excise Tariff Act, 1985. One of the raw materials required for this purpose is High Tensile Steel Wire (HTS Wire) which was classified under Item No. 68 of CET. The appellants were availing of set-off of duty in terms of Notification No. 201/79 on the HTS wire as an input for their finished product. This Notification was rescinded after coming into force of the new Tariff Act. Thereafter the appellants represented to the jurisdictional Central Excise Officer for being allowed to avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) have not considered the scope of Notifications No. 91/86 and 280/86 which according to the appellants are applicable to them. 3. Shri P.S. Chakravarthy, the learned Consultant appearing for the appellants submitted that the wording of Notification No. 91/86, dated 10-2-1986 is very clear. This Notification inserted sub-rule (8) under Rule 56A and this sub-rule clearly states that the credit of duty paid on any material, component parts or finished product shall be allowed if the credit of duty was allowable in respect of such material under Rule 56A, or under Notification issued under Rule 8 of the Central Excise Rules requiring the procedure set out in the Schedule to be followed immediately before 1-3-1986. According to the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this and were working under set-off Notification No. 201/79, and the continued facility of credit to those working under such notification is made available only by Notification No. 280/86, dated 24-4-1986. The appellants having filed the necessary declaration required under the law only on 1-6-1986, they have rightly been denied credit with effect from 1-3-1986. He also assailed the finding of the Collector (Appeals) that the appellants will be eligible for the credit right from 24-4-1986 onwards, the date of issue of notification. The learned D.R. further submitted that they had not complied with the necessary condition for being allowed the facility by filing the necessary declaration before the Assistant Collector in time. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Tariff Act, 1985 (5 of 1986)." In the case of the appellants, they were admittedly not enjoying the proforma credit under Rule 56A prior to 28-2-1986 as they were working under Notification No. 201/79 only on set-off of input duty. A perusal of the sub-rule shows that facility of continued credit is available for those already enjoying the proforma credit before 1-3-1986, and also to those who were enjoying exemption under notification issued under Rule 8 of the Central Excise Rules, 1944 requiring the procedure set out in Schedule to be followed. The appellants in this case were working under the set-off of duty Notification No. 201/79 and the procedure outlined in Appendix to this notification is identical to the procedure to be fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
