9911796707
TMI Blog1994 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : V.P. Gulati, Member (T)]. - These appeals arises out of a common order. The short point that falls for consideration in these appeals is whether the declaration filed by the appellants merely as cement under Tariff Heading 25.02 is adequate for the purpose of Rule 57G for availing the MODVAT credit. The appellants had been bringing in cements namely portland cement fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of declaration should be considered in the light of the beneficient piece of legislation in the form of MODVAT Scheme. The appellants have taken a plea in their grounds of appeal that the demand of Rs. 49,183.53 is barred by limitation. This ground was not urged before the lower authorities. 2. The learned SDR adopted the reasoning of the learned lower authority. 3. After hearing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sked for a clarification from them in regard to the nature and variety of cement which they would be bringing, we observe that the appellants are seeking the benefit of the MODVAT and it is incumbent on them to comply with the requirements of law while filing the declaration notwithstanding the duty cast on the Asst. Collector for checking the declaration filed. The declaration filed does not indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-NRB and Misc. Order No. Misc/208/93-NRB, dated 12-5-1993 passd by the CEGAT (Ajanta Steel Corpn. v. Col.CE, Chandigarh). The main issue involved in this appeal is the eligibility to deemed credit on input material received by the appellants which have been broadly described as rolling/re-rolling /re-rolled matrial in the related bills and invoices, purchasd from the open market and whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on`ble Supreme Court hold that the learned lower authority has rightly rejected the benefit of MODVAT credit to the appellants. A ground has been taken before us that in Appeal No. 232/90 decided by the learned Collector the demand is barred by limitation. This plea has not been taken before the learned lower authority nor we find any findings in this regard in the learned lower authority`s order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
