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TMI Blog1991 (3) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Archana Wadhwa, Advocate, for the Respondents. [Order per: S. K. Bhatnagar, Vice-President]. - These are the departmental appeals filed against the orders of Collector of Central Excise (Appeals), Chandigarh. 1. The learned Counsel stated that these are modvat matters in which inputs were covered by the Deemed Credit order dated 7-4-1986 (as it stood prior to amendment) but the items were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to nil rate of duty. The learned counsel stated that in these Writ Petitions the issue was not finally decided but the matter was simply remanded to the authorities below with passing observations. Hence, she would pray that the Tribunal may continue to follow well established precedent. She also stated that this order was passed in 1989, whereas the Tribunal has passed a series of orders therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal referred to above. While referring to the second proviso to Rule 57G(2) the Hon'ble High Court has observed that "The scope to which the legal fiction had been made applicable would depend on the words used in the notification issued under the second proviso and not on the amplitude of the enabling powers contained in the second proviso itself." Again the Hon'ble High Court has observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in input. It is then open to the department to accept that claim or to contest the same". 4. We are also in respectful agreement with this view. In other words there is no conflict between the observations of the Hon'ble High Court and the orders of this Tribunal as there is no doubt that "the broad approach to be adopted being that in the first instance the manufacturer has to take a stand with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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