9911796707
TMI Blog1997 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 72 and 73 of the Central Excise Tariff Act, 1985. They are also availing Modvat credit facility on duty paid inputs. During the period August, 1992 to November, 1992 the respondents herein received 246.150 M.Ts of steel billets under transfer challans from one Salig Ram Shiv Prasad, Ludhiana who are said to be consignment agents of TISCO and took credit of Rs. 2,26,457.20 on the strength of a certificate given by them on the said transfer challans. According to the Department Salig Ram Shiv Prasad were not the authorised canalising agency notified by the jurisdictional Collectorate vide its Trade Notice No. 33/92-C.E., dated 4-8-1992 and as such the certificates, issued by them were not accepted as valid. A SCN was issued to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Collector (Appeals) has not given due consideration to the mandatory directions of the Board s Circular in allowing the credit to the present respondents. 5. Ld. DR contended that the Collector (Appeals) order was liable to be set aside for not taking into account the mandatory nature of the Board s circular. 6. Appearing for the respondents Shri R. Saini, ld. Consultant submitted that the Collector (Appeals) has in the impugned order correctly determined the case in favour of the respondents. The Collector has rightly held that the consignment agent is authorised to certify the duty paid character of the inputs for the purpose of availing credit. He had clearly found from the record that Salig Ram Shiv Prasad are consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the Consultant have strong force. The Collector (Appeals) in his order has referred to the conditions of the Board s circular. Having regard to the fact that the challans issued by M/s. Salig Ram Shiv Prasad clearly shows that they were not acting independently but on behalf of TISCO as their principals and the exact quantity and duty involved on the inputs having been shown in the relevant documents, the essential requirements of the Board Circular issued by the Board as well as Rule 57G have been fulfilled. 9. I see no reason to dispute the findings of the Collector (Appeals) in the facts and circumstances of the case and on the basis of the records available in the file. The Departmental appeal has, therefore, to fail. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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