TMI Blog1998 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ved is from 7-4-1986 to 31-3-1987. The Asstt. Collector held that the party had received raw materials described as rolling materials and re-rollable materials which had not been mentioned in the sub-headings indicated in the Table appended to the Govt. of India s Order dated 7-4-1986. Collector (Appeals) rejected the appeal on the ground that re-rollable material may include melting scrap, industrial scrap and other items which are not covered under Ministry s Order dated 7-4-1986. 2. Arguing for the appellants, the ld. Consultant draws our attention to the invoices presented in the Court which indicates that material is heavy square, re-rollable material, heavy square, etc. He submits that deemed credit was allowable to the Tariff s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in their factory. It is clear from the findings arrived at by the Asstt. Collector that the fact that the impugned goods were rolling materials and re-rollable materials has not been disputed. The only categories excluded from the benefit of deemed credit are 7201 to 7205. Chart along with the invoices presented in the Court indicates that goods are heavy square rolling material and re-rolling material etc. None of these products are excluded products. 5. Ld. Consultant referred to a large number of decided cases such as case of C.C.E. v. Decent Dyeing Co. - 1990 (45) E.L.T. 201 (S.C.), Phoenix Metals and Alloys Pvt. Ltd. v. C.C.E., Bombay - 1995 (58) ECR 480, Kanungo Alloys Pvt. Ltd. v. C.C.E., Jaipur - 1996 (16) RLT 777, Cinni Engin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from outside and lying in stock on or after 1986 with the manufacturer manufacturing final products specified in Notification 177/88, dated 1st March, 1988 may be deemed to have paid the specified duty at the specified rate, the only exceptions to this presumption are that (i) duty payment would not be presumed in case credit of specified duty had already been availed off under any Rule or Notification, (ii) such inputs are clearly recognisable as non-duty paid or charged nil rate of duty or (iii) inputs as such where reduction of duty as has been provided under Notification 55/86, dated 10-2-1986 has been claimed that the inputs have been manufactured with the test of furnace and documentary evidence exist to show that reduced duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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