1994 (3) TMI 174

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..... the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector of Central Excise, Chandigarh, dated 26-2-1993. 2. Ld. Counsel stated that the appellants are manufacturer of C.R. Strips and the Modvat credit is available to them on inputs namely H.R. coils, CR coils and ship strips. He further stated that the appellants are purchasing inp .....

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..... r, it was their contention that M/s. Salig Ram Shiv Prasad are only custodians of duty-paid goods of TISCO kept in the stockyard; And it implies that duty paying certificates signed by M/s. Salig Ram Shiv Prasad for TISCO related to stockyard of TISCO and fully meet the requirement of the rules and trade notices cited above. 7. They would also rely in support of their contention on the Tribu .....

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..... circumstances, there is no ground for the department to deny them modvat credit. 9. Ld. Counsel also stated that in the subsequent cases, the same Collector (Appeals) had allowed the appeals on the basis of a Trade Notice No. 81/89-C.E. dated 5-9-1989 issued by Indore Collectorate. 10. Ld. DR strongly opposed the prayer. He stated that Ld. Collector (Appeals) had disallowed or rejected .....

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..... of TISCO and is being controlled by TISCO. Para 2 of the TISCO letter, dated 20-1-1992 addressed to M/s. Salig Ram Shiv Prasad, Ludhiana mentions inter alia that : "The entire arrangement will, however, operate under the overall supervision, guidance  and instructions  of our officer stationed locally or the Area Manager . . . . . " Para 14 states that "The property in the goods lyin .....

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..... payment of duty particularly when TISCO's Challan-cum-invoices and certificates are admittedly acceptable to the Department. Of course it is open to the Department to verify or cross-check or otherwise satisfy themselves in any particular case or all cases as may be deemed appropriate as precautionary measure or otherwise. 15. We therefore, set aside the impugned order and accept the appeal.
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