9911796707
TMI Blog1998 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa, Member (J)]. Heard both sides. 2. The appellants are engaged in the manufacture of galvanized iron castings out of zinc clinkers. Originally a dispute arose as to the correct classification of zinc dross and ash coming into existence during the course of manufacturing of castings. Whereas department s contention was that the said zinc dross and scrap is unwrought zinc classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the clearances effected till 13-5-1988. Thereafter, as the Notification No. 178/84 was amended by Notification No. 185/88 endorsing a condition in the said notification that the benefit would be available only if no Modvat credit has been availed by the manufacturers on the inputs the benefit was denied after the said period that is 13-5-1988. The notice covered two clearances of zinc dross an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had started availing Modvat credit right from the year 1986-87 itself and as such the proviso to Notification No. 178/84 as amended shall be applicable and the benefit of the said notification cannot be extended to the appellants. 5. Shri S.N. Ghosh, ld. JDR, supports the reasoning of the Collector. After considering the submissions of both the sides and going through the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Modvat scheme during the relevant period does not, ipso facto, amounts to availing of credit in respect of each and every consignment of inputs received by them. Wherever the duty paid documents are not available, the Modvat credit might not have been availed by the appellants. This fact needs verification by the department. Accordingly, we set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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