9911796707
TMI Blog2010 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order (Oral)]. - These four appeals are by the Department against a common order of Commissioner (Appeals) No. 147-150/CE/CHD/2008 dated 18-2-2008. 2. Heard both sides. 3. The respondents received steel bars from one M/s. Guru Arjan Iron & Steel Rolling Mills, Mandi Gobindgarh who were working under compounded levy scheme and took deemed modvat credit in terms of Notification No. 58/97-C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,46,901/- as fixed by the Commissioner. In the present case, the full duty liability has not been discharged by the input-supplier. Therefore, he submits that the condition (4) of the Notification 58/97-C.E., dated 30-8-97 has not been fulfilled and therefore, the Commissioner (Appeals) was wrong in allowing their appeals. He also submits that the decision of the Tribunal in the case of Magnu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 361 (Tri.) = 2006 (75) RLT 523. 6. I have carefully considered the submissions from both sides. It is not in dispute that the supplier of the inputs was working under compounded levy scheme and that they have discharged duty liability in terms of Rule 96ZP(3). The nature of the dispute, if any, at the end of the supplier's unit is not forthcoming from the records. As a result, the outcome of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent cannot be in doubt. The extent of deemed credit available to the respondents are not dependent upon the duty paid on each clearance by the supplying unit as the same is consciously granted as deemed credit. In case of any short-levy at the end of supplying unit, the remedial action is required to be taken only by the officers in whose jurisdiction the supplier-units are situated. 7. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
