1996 (3) TMI 290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs a consignment each of pine tar and rosin oil compound. Pine tar was returned because of strike in the buyer s factory and the other commodity because it was rejected by the buyer. Both consignments were accompanied by the gate pass issued on clearance from the assessee factory. On receipt of the consignment the assessee took credit of the duty paid as reflected in the gate passes. It cleared pi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n of demanding duty once again on the ground of goods having been cleared by using this credit. He also imposed penalty of Rs. 4,000/- for lapse of the assessee. 3. In appeal Collector (Appeals) held that there was only a procedural error on the part of the assessee allowed its appeal and set aside the Assistant Collector s order; hence this appeal by the department. The Departmental Representat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cated. What was cleared however was a same commodity as one came in - rosin oil compound. The goods were therefore not inputs covered under inputs within the meaning of Rule 57A and credit could not be taken on them. The matter is covered by the ratio of the decision of this Tribunal in Collector v. Sigma Paints reported in 1994 (69) E.L.T. 779 in which the identical issue was involved. This decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X