1994 (8) TMI 149 - AT - Central Excise

Summary

Issues:

1. Interpretation of government orders regarding deemed credit for steel sheets under Central Excise Tariff Act, 1985.
2. Supersession of previous orders by subsequent orders.
3. Eligibility for deemed credit between specific dates.

Analysis:

Issue 1: Interpretation of government orders
The appeal before the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding the interpretation of government orders related to deemed credit for steel sheets under the Central Excise Tariff Act, 1985. The main question was whether the Order enhancing the deemed credit to Rs. 500 per tonne for steel sheets of certain thickness superseded a previous order that prescribed a lower rate of deemed credit.

Issue 2: Supersession of previous orders
The Collector (Appeals) had held that the subsequent Order enhancing the deemed credit was issued in partial modification of the previous order and thus was superseded by a later Order. However, the appellant argued that the subsequent Order was an independent one and had not been superseded by the later Order. The Tribunal examined the language of the Orders and concluded that the subsequent Order was not superseded until a later date.

Issue 3: Eligibility for deemed credit
The Tribunal, after reviewing the Orders and submissions from both sides, found that between specific dates, steel sheets falling under a particular category were entitled to deemed credit at the enhanced rate as per the Order in question. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.

In conclusion, the Tribunal's decision clarified the interpretation of the government orders, the supersession of previous orders, and established the eligibility for deemed credit for the specific period in question.