2010 (3) TMI 62

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..... ce was issued on the premises that the assessee having opted to work under the compounded levy scheme on non alloy steel ingots cannot utilize the input stage credit for discharging duty liability on alloy steel ingots. – held that the assessee was entitled to pay duty from modvat account of the manufacturer prior to opting for compounded levy scheme with regard to non alloy steel ingots and it - 9 of 2007 - - - Dated:- 11-3-2010 - CORAM: Hon'ble Mr.Justice Ashutosh Mohunta Hon'ble Mr.Justice Mehinder Singh Sullar Present:- Mr.Sanjeev Kaushik, Senior Standing Counsel for the appellant. Mr.Jagmohan Bansal, Advocate for the respondent. Mehinder Singh Sullar, J. Shown of necessary details, the facts, relevant fo .....

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..... (Annexure A1), the assessee filed the appeal and the Commissioner Customs and Central Excise (A) accepted the same, vide order dated 17.10.2000 (Annexure A2). 5. The appeal filed by the revenue was accepted and the matter was remanded by the Customs, Excise Gold (Control) Appellate Tribunal, vide order dated 8.8.2001 (Annexure A3) 6. After remand, the Commissioner (Appeals) rejected the appeal of the assessee, vide impugned order dated 30.7.2003 (Annexure A4). 7. Again aggrieved by the impugned order (Annexure A4), the assessee filed the appeal, which was accepted by the Customs, Excise and Service Tax Appellate Tribunal, vide impugned order dated 1.5.2006 (Annexure A5). 8. The revenue did not feel satisfied with the impugned orde .....

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..... o the assessee has rightly availed the modvat credit, with regard to alloy steel ingots and no interference is warranted, in this respect. 12. Having regard to the rival contentions of the learned counsel for the parties and having gone through the record of the case with their valuable help, we are of the considered view that there is no merit in the present appeal. 13. It is not a matter of dispute that the assessee was engaged in manufacture of iron, non alloy and alloy steel ingots. It has adopted the compounded levy scheme. The assessee was required to pay the duty under section 3-A of the Act with effect from 1.8.1997, as per notification Nos.30 and 31 of 1997. The modvat credit of specified duty lying un-utilized stands lapsed, .....

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