TMI Blog1997 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Gowri Shankar, Member (T)]. Application is for waiver of pre-deposit of duty of 69.16 lakhs approximately and penalty of Rs. 69 lakhs. 2. Advocate for the applicant contends that the demand for duty has been confirmed on the finding of the Commissioner that goods described as foundry fluxes were during the period January 1991 to 1993, not considered to be inputs in terms of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd. v. C.C.E. - 1996 (88) E.L.T. 510. He further contends that the entire demand is barred by limitation, having been issued in February 1996 for credit taken between 1991 and 1993; applicant had made a declaration as required by law and there has been no mistake or suppression. 3. Departmental representative contends that the goods are refractory material. He says that they have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to deny credit on the view that the foundry fluxes were part of the tundish. The decision in Union Carbide that parts of items listed as excluded credit will not thus be excluded prima facie applies to the applicant s case. Apart from this, applicant has a strong prima facie case on the question of limitation. There is no finding that it had not declared the inputs and given a tariff heading a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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