TMI Blog2000 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... first relates to the utilisation by the appellant of notification 203/92 exempting from payment of customs duty subject to the fulfilment of the various conditions, most important being the performance of an export obligation. One of the conditions in the notification is that the Modvat credit should not have been availed of in the manufacture of the product exported in fulfilment of the obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied. There is no provision in the Modvat rules disallowing credit in a situation where customs duty exemption has been availed of. We therefore find no authority whatsoever for the denial by the Commissioner. The contention of the departmental representative that this point was not taken up by the assessee before the Commissioner is no answer. It is true that the assessee seems to have missed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were cleared under rule 57F(4) to the appellant for it to cold roll these sheets and return to their manufacturer M/s. Essar Steel Limited. Subsequently M/s. Essar Steels Limited decided that it was not commercially viable to have these coils cold rolled by the appellant. M/s. Essar Steel Limited thus paid the duty on the goods. The appellant thereupon decided to purchase them and proceeded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided for in Rules 57A and 57G. Credit could be taken of the duty paid on the input. There would be no question of issuing any duty paying document initially when duty has not been paid. The appellant has also complied with the conditions in the proviso under sub-rule (2) of Rule 57G, credit has been taken within 6 months of the duty paying certificate, document evidencing payment of duty. On this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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