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TMI Blog1988 (9) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... : D.C. Mandal, Member (T)]. - The question to be decided in these appeals is whether deemed Modvat credit is admissible to the respondents in respect of duty on inputs which figured in the Notification Nos. 149/86-C.E., 152/86-C.E., 172/84-C.E., 178/84-C.E. and 208/83-C.E. These notifications exempted the whole of the Central Excise duty on the goods specified therein subject to fulfilment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to above) and the respondents could not produce proof of payment of duty on the said inputs and as such Modvat credit was not available to them. He has, therefore, prayed that the order of the Collector (Appeals) should be set aside, the order of the Assistant Collector should be restored and the appeals filed by the Revenue should be allowed. Shri Chopra for the respondents has argued that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid Notification No. 208/83-C.E. only if the inputs (for sheets) falling under the same Chapter 72 have already paid duty or no credit of duty has already been taken on the inputs either under Rule 56A or under Rule 57A as the case may be. The department has failed to produce any evidence to the effect that the aforesaid conditions are satisfied in the case of M.S. Sheets purchased by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets purchased by the respondents are non-duty paid or have been charged to nil rate of duty. They merely rely on Notification No. 208/83-C.E. This notification obviously cannot help the department because the notification gives full exemption only if the conditions spelt therein are satisfied. As already mentioned, department has not produced evidence to that effect as well that the conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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