9911796707
TMI Blog2010 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... y, proposing recovery of Rs. 6,468/-. The original authority dropped the proceedings initiated by the show cause notice. On appeal by the department, Commissioner (Appeals) allowed the appeal of the department and ordered recovery of the said amount. The party came up in appeal before the Tribunal and Tribunal rejected the appeal of the party. Thereupon, the party filed Central Excise Appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and steel products and took deemed credit in terms of Notification No. 3/MF/DR/332/30/87-TRU, dated 20-10-87 as amended by Notification No. 3/MF/DR/342/1/88-TRU, dated 1-6-89 . 5. A show cause notice was issued contending that the material has been received from a manufacturer under challans and, therefore, it was clear that no duty has been paid and, therefore, deemed credit was not availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Tribunal in their own case for earlier period in Final Order No. A/701/99 NB (DB) dated 9-7-99 in Appeal No. E/ll97/93 wherein in identical situation deemed credit has been allowed to them. 7. Learned DR reiterates the findings and reasoning of the Commissioner (Appeals) and adds that inasmuch as the goods have come from manufacturers, the appellants should have produced evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
