9911796707
TMI Blog1997 (9) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge. The Collector, therefore, directed the appellants to reverse the amount of Rs. 54,97,231.84 and also imposed a penalty of Rs. 10 lac on them. 2. The facts of the case are that the appellants are engaged in the manufacture of steel ingots and iron and steel rolled products. They were purchasing scrap of iron and steel from the market. The appellants in pursuance to the Government of India Order No. B/22/86-C.E., dated 7-4-1986 took the deemed Modvat credit on iron and steel scrap purchased from the market. The department alleged that the appellants have not produced any evidence that the duty was paid on the scrap and, therefore, they were not entitled to claim deemed Modvat credit on the scrap. The appellants submitted that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s non-duty paid or charged to nil rate of duty. In support of this contention, he cites and relies upon the decision of this Tribunal in the case of Cinni Engg. Works and Others [1997 (19) RLT 297], in the case of M/s. Antartic Industries Ltd. and Others (Final Order No. A/102/97-NB, dated 8-2-1997) and in the case of M/s. Nahar International Limited (Final Order No. A/628/97-NB, dated 26-5-1997). The learned Consultant submits that the appellants had at the adjudication stage clearly indicated that all the challans in respect of the goods were available and could be verified. He submits that having regard to the case law, their case is fully covered by the decisions of this Tribunal and, therefore prays that the appeal may be allowed. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proof of payment of duty on the inputs - waste and scrap of iron and steel was produced by the Noticees. It was also observed by the Range Officer that the Noticees have not properly indicated scrap of iron and steel except making a consolidated entry regarding the quantity received for the whole month. Further, I also find that despite clear cut directions given by the Range Superintendent vide his letter C. No. CE-20/Modvat/R. III/86/573-80, dated 3-9-1986 that the facility of the deemed credit on waste and scrap of iron and steel has since been withdrawn and directed the Noticees not to take/utilise the deemed credit besides not utilising the balance of the said credit and debit the duty in PLA but the Noticees continued to utilise the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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