9911796707
TMI Blog1998 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas Shri Harbans Singh, ld. Advocate represents the respondents. 4. In the Order-in-Original No. 14/CE/D/AC/91, dated 4-3-1991, the description of the inputs in the G.P.-1 was M.S. Flat exceeding 5 mm in thickness and Rollable Steel Butts (M.S. Melting Scrap). Insofar as M.S. Flats exceeding 5 mm covered by Gate Pass No. 314, dated 6-3-1989 and Gate Pass No. 331, dated 24-3-1989 are concerned no declaration was filed under Rule 57G(2). I, therefore hold that no Modvat credit is allowable on these products covered by these two Gate Passes. Therefore, I confirm the order of the Assistant Collector in respect of these Gate Passes. 5. Regarding Gate Pass No. 855, dated 17-3-1989, the description of the inputs was rollable Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed as 'Defective Slabs' and 'Defective Slabs' have been declared as inputs and, therefore, these items are covered by the declaration. In Gate Pass No. 239, dated 30-5-1989, the appellants received the inputs declared as Semi Rolled Plate (M.S. Melting Scrap). Since the item is M.S. melting Scrap and, therefore, Modvat credit will be admissible on this item. Defective Slabs were received by the appellants under Gate Pass No. 7, dated 10-7-1989. These items were correctly declared in the declaration under Rule 57G(2) and, thus, Modvat credit will be admissible on these items. In this Order-in-Original, the Plate Cuttings were received by the appellants under Gate Pass Nos. 1, dated 4-2-1989, 3 dated 6-7-1989 and 6 dated 10-7-1989. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs given in the declaration are H.R. Cut Flat Ends. The description of the inputs shows that they are End Cutting Scraps. These items are covered by the declaration describing the goods as waste and scrap of cuttings of flat rolled products. Thus Modvat credit will be admissible on all the items covered by this Order-in-Original. In this view of the matter, I confirm the order of the Collector (Appeals) in this regard. 9. In the Order-in-Original No. 19/CE/AC/D/91, dated 4-3-1991 all the items are covered by the declaration except M.S. Piece Roughly Shaped. I find on examination of the declaration filed by the respondents that this item is not covered by any specific declaration. Therefore, I hold that Modvat credit will not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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