9911796707
TMI Blog1998 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner by the impugned order. 2. Appellants are engaged in the manufacture of angles, sheets and sections falling under Chapter sub-heading 7216.20 of the Schedule to the CETA, 1985 and they were availing deemed credit facility under Rule 57G(2) of the Central Excise Rules, 1944 in respect of their inputs for the manufacture of the final products as per their declaration in terms of Govt. of India Order No. 342/5/91-TRU dated 7-7-1992. The Department alleged that the appellants had taken deemed Modvat credit and utilised the same for payment of duty on final products against credit memos and Bills which were under cover of improper documents. The Department alleged that the documents relating to the purchase of sheets/coils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5mm thickness, it was known as plates . She also derived support from ISI specification in support of her contentions. She drew attention to the fact that the lower authority had passed the impugned order in contravention of the principles of natural justice inasmuch as the copies of the documents relied upon in the SCN were never made available to the appellants in spite of repeated requests for the same. In this connection, she referred to the various letters written to the adjudicating authority for supply of photo copies of the relied upon documents. She also submitted that the deemed credit facility had been allowed by the Government of India keeping in view the difficulties faced by the manufacturers in procuring and producing the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 5-11-1992 to 16-2-1993 for disallowing the deemed Modvat credit taken by the appellants. 5. We have considered the submissions and perused the records. We find that the question relating to availability of deemed credit has been considered at length by the Larger Bench of this Tribunal in Machine Builders v. CCE - 1996 (83) E.L.T. 576 = 1996 (12) RLT 817 (T). It was held that the purpose of the second proviso to Rule 57G was to empower the Government to implement a deeming provision. i.e. the provision to deemed (sic) that the inputs are duty paid. The purpose was to benefit those who use the input in the manufacture of final products and for which duty has actually been paid, but where it may not be possible to produce duty-paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said clarification letter as a hot or cold rolled flat product, rolled from ingots or slabs or sheet bars or produced by cold reduction of coils in rectangular cross-section of thickness of 5 mm and above Having regard to the fact that the Board had itself laid down the exact specification for various items of iron and steel products such as sheets , plates , strips , etc. and had specified the thickness of sheets as below 5mm and plates as above the thickness of 5 mm, we feel that the appellants claim has some force. We find from the challans-cum-invoices issued by SAIL enclo- sed as Annexure K to the Appeal, that the product has been described as CRC (CR Coils) or HRC (HR Coils) . In other words, when the appellants have sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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