1996 (11) TMI 184

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..... l arises out of the order of the Collector of Central Excise (Appeals) upholding the order passed by the Assistant Collector of Central Excise, Lucknow who has confirmed a duty demand of Rs. 37479/- from the appellants herein. The amount confirmed represents deemed credit wrongly availed by the appellants on steel plates which are not inputs covered under the deemed credit scheme. 2. Arguing on .....

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..... i Ram Sharan submits that there is nothing to bear out the contention of the appellants that what they received was actually sheets even though described as plates and in this connection, he refers to the entry of these inputs in the RG 23A Part I register as plates and he submits that the documents describing the goods have been subsequently amended by introduction of the word sheets only in or .....

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..... es of 5 mm thickness. In the absence of any material to substantiate the contention of the appellants that the inputs received by them were sheets and not plates, the Department s finding that the inputs received by the appellants on which they had taken deemed credit are plates and, therefore, not entitled to deemed credit, is not to be faulted with. Accordingly, I see no reason to interfere with .....

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