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2016 (9) TMI 1133 - CESTAT KOLKATA

2016 (9) TMI 1133 - CESTAT KOLKATA - TMI - Modvat credit - necessary entries relating to aluminium shots used in the manufacture of steel were not made in RG-23A Part-I, since at the material time, the appellants were not aware as to whether deemed credit on the said goods were admissible - instead of taking the credit at the time when appellant received the goods, they took the credit at a later period - Held that:- by respectfully following the decision of the Hon’ble High Court of Allahabad i .....

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e Judicial Member For the Appellant : Sri Ravi Raghavan, Advocate For the Respondent : Shri A. Roy, Supdt. (A.R.) ORDER Per Shri P. K. Choudhary M/s. Steel Authority of India Ltd. The appellant herein had purchased Aluminium Shots, Cube and Stars from different dealers in the market during the period March, 1986 to February, 1991. The aforesaid items were used in the manufacture of steel. Necessary entries were not made in RG-23A Part-I, since at the material time, the appellants were not aware .....

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mand alongwith interest and imposed equal penalty in terms of Rule 173Q (I) (bb) of the Central Excise Rules, 1944. 2. The Ld. Advocate Shri Ravi Raghavan appearing on behalf of the appellant reiterated the grounds of appeal and further submitted that the availment of deemed credit was in conformity with the Modvat Credit Scheme; there is no doubt regarding receipt of inputs in the factory of the appellants, used in the manufacture of dutiable final products falling under Chapter 72. There is no .....

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is on the Department. Further, he placed reliance on: CCE Vs. Decent Dyeing Co. 1990 (45) ELT 201 (S.C.) CCE Vs. Balaji Alloys and Castings Pvt. Ltd. -1994 (69) ELT 783 (Tribunal) Achal Alloys (P) Ltd. Vs. CCE 1994 (73) ELT 718 (Tribunal) Maharashtra Metal Powders Pvt. Ltd. Vs. CCE, Nagpur 1996 (87) ELT 87 (Tribunal) Faucet Industries Ltd. Vs. CCE 1998 (102) ELT 599 (Tribunal) He further submitted that Notification No. 182/84-CE dated 1/8/1984 is not unconditional. Vide the proviso to the Notifi .....

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He has relied on the decision in M.R.F. Ltd. Vs. Collector of Central Excise, Madras- 1996 (88) ELT 222 (Tribunal). 4. Heard both sides and perused the appeal records. We find that under the impugned order, the appellants have been denied the Modvat Credit in respect of Aluminium shots used in the manufacture of steel products. They did not take credit of the same and necessary entries were made in RG 23A Pt.I as the appellants were not aware about the admissibility of deemed credit on the said .....

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1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944);] Provided that such waste and scrap,- (i) Are manufactured from goods, falling under the heading or sub-heading Nos. 76.01 to 76.09, 76.11 and 8312.11 of the said Schedule on which the duty of excise leviable under the said section 3 or the additional duty leviable under the Customs Tariff Act, 1975. (5) of 1975), as the case may be has already been paid .....

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ated 1.8.1984 as amended by Notification No. 79/86-C.E., dated 10.02.1986.] Modification II: In the deemed credit order F. No. B. 22/5/86-TRU, dated 7-4-86, the items mentioned, include, among others, waste and scrap of copper falling under Heading No. 74.02, waste and scrap of aluminium falling under Heading No. 76.02, waste and scrap of lead falling under Heading No. 78.02, and waste and scrap of zinc falling under Heading No. 79.02, waste and scrap of copper, aluminium, lead and zinc are sepa .....

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form. 76.01 ₹ 2300 per tonne. 6. Unwrought lead in any form. 78.01 ₹ 930 per tonne. 7. Unwrought zinc in any form. 79.01 ₹ 3600 per tonne . [F. No. 345/86-TRU, dated 5/12/1986] Departmental Clarification:- The effect of the modification is that the facility of Modvat credit without production of documents evidencing payment of specified duty is withdrawn in respect of waste & scrap of copper falling under heading No. 74.01, waste and scrap of aluminum falling under-Heading .....

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