9911796707
TMI Blog1996 (12) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... re of iron and steel products, had availed of Modvat facility in respect of certain inputs used by them in the manufacture of their final product. Such inputs included CI Skull scrap. Objection was taken by the departmental authorities that the declaration filed by them under Rule 57G does not specifically cover CI Skull scrap as what had been declared by them was scrap only. Another objection was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allans which bore more than one endorsement cannot be accepted as valid duty paying document within the meaning of Rule 57G. 3. Opposing the arguments of the learned DR, Shri G.S. Bhangoo, learned advocate supported the order passed by the Collector (Appeals) and pointed out that their declaration of steel scrap would cover CI steel skull scrap which is a type of scrap. This has been obtained fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scrap has been purchased from SAIL. In the steel plants of SAIL various types of scraps arise during the manufacturing operations. CI Skull scrap is one variety of such scrap and the description given in the declaration as scrap would cover such CI skull scrap also. The finding of the Collector (Appeals) is correct and deserves to be upheld. As regards the second objection about the challans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings were challans issued by SAIL. It was accordingly held that the Assistant Collector s finding did not cover the case. It is the submission of the learned counsel of the respondents that the department has accepted as valid duty paying documents gate passes which bear two endorsements. Since the challans issued by SAIL are recognised as equivalent to gate passes, a similar treatment to chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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