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TMI Blog1997 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ct bathroom fittings. Common arguments were addressed by the respective sides. This common order disposes of both the appeals. 2. The appellants had purchased the subject inputs from dealers who were either importers of the said material or who had purchased such imported material from others, who had imported the same. It was explained by the learned Counsel for the appellants that the inputs involved in both the appeals were all imported scrap. In some cases they had obtained the copies of the relevant Bills of Entry given to them by the concerned importers/dealers. The Additional Collector who passed the adjudication orders disallowing Modvat credit had taken the stand that such scrap purchased by the appellants consisted of broken pie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in CCE v. Decent Dyeing Chemicals [1990 (45) E.L.T. 201]. 3. Apart from the contention on merits, as stated above, the learned Counsel raised certain other questions regarding the inadequacy and lack of jurisdiction in regard to show cause notice which was issued by the Superintendent of Central Excise and the inadequacy of the adjudication order based upon presumptions. On the question of jurisdiction the contention was that the Superintendent was not the competent person and it was necessary for the adjudicating authority, namely, the Additional Collector to have issued the show cause notice. Further, the show cause notice makes a bold allegation that it was clearly waste and scrap of brass, copper and zinc exempt from duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even if the case had been adjudicated by an officer in excess of his financial jurisdiction fixed under executive orders, it would not be a nullity as there was no statutory restriction of that type in the Act or Rules. Accordingly, the objection taken that the show cause notice was issued by the Superintendent while the adjudication was done by the Additional Collector cannot stand. The adjudication was limited to the period falling within six months. As regards the arguments advanced on the other aspects of the matter, he reiterated the findings contained in the adjudication order which have been upheld by the Collector (Appeals). He specifically drew attention to the fact that the adjudication order makes a specific mention that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are made from brass required such brass scrap some of which are definitely imported as seen from the evidence produced by them. Though it could be that Bills of Entry and other certificates issued by the concerned dealers regarding duty paid nature of such material may not have been produced before the authorities below, that will not constitute a disability for them since the deemed credit order is precisely meant to meet a situation where the manufacturer availing Modvat may not be in a position to produce such duty paying documents. This is an exception to the normal requirement that any manufacturer availing Modvat should produce the duty paying documents. For certain types of inputs particularly in the ferrous and non-ferrous meta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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