9911796707
TMI Blog1999 (6) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the Ministry s letter F. No. 342/1/88-TRU, dated 20-5-1988 and that only a differential duty at the rate of Rs. 20/- P.M.T. (Rs 385 - Rs 365 P.M.T.) could only be demanded. Their inputs were steel rounds badame pieces roughly shaped which were primarily form of steel and in respect of which the deemed Modvat credit was available in terms of Ministry s order dated 20-5-1988, referred to above. The Asst. Collector of Central Excise, Kanpur, observed that the assessee had failed to produce any evidence in respect of their inputs used in the manufacture of M.S. Flats that no credit had been availed of by them on such inputs. On appeal, the Collector of Central Excise (Appeals), Allahabad, observed that the appellants had not observed procedure as laid down under Rule 57-G of the Central Excise Rules, 1944 (hereinafter referred to as the `Rules ) and, therefore, the benefit of the deemed Modvat credit could not be extended in their favour. He also mentioned that the assessee had not been able to put up evidence before the authorities below that they had not availed of the credit in respect of their inputs under any notification granting such credit. He relied upon the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twisted after rolling angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); wire of non-alloy steel, stainless steel and other alloy steel (excluding electric resistance wire and electric resistance heating wire); rails, sleepers (cross-ties); cast articles of steel; flats exceeding 5 mm in thickness; ingot moulds of steel falling under heading No. 84.54, and hot-rolled strips, other than galvanised strips, exceeding 5 mm in thickness. When Notification No. 90/88-C.E. was superceded by Notification No. 202/88-C.E., no mention was made of the flats in the description of the final products as given in the table annexed to that Notification No. 202/88-C.E. The description of the final products as given against serial No. 2 of the table annexed to Notification No. 202/88-C.E. is extracted below : Granules and powders of steel; ingots or other primary forms of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel, semi-finished products of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; bars and rods of iron, non-alloy steel, stainless steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Asstt. Collector of Central Excise had denied the Modvat credit on the ground that the party has failed to produce any evidence in respect of inputs used in the manufacture of M.S. flats that no credit has been availed by them on such inputs. The Collector of Central Excise (Appeals) has also observed that the appellants were not able to put up evidence before the authorities below that they had not availed of the credit already under any other notification granting such credit. The Ministry s order F. No. 342/1/88-TRU, dated 20-5-1988 is reproduced below : 1. Representations have been received from various manufacturers and their associations, manufacturing various final products specified in Notification No. 177/86-Central Excises, dated the 1st March, 1986, issued under Rule 57A of the Central Excise Rules, 1944 regarding grant of credit of excise duty paid on various ferrous and non-ferrous metals on a deemed basis. After considering the representations received in this regard and also taking into account the changes brought about by the Finance Act, 1988 in respect of ferrous and non-ferrous metals, the Government have, in supersession of orders F. No. B-22/5/86-TRU( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 7211.49 Rs. 365 per tonne 4. Refined copper copper alloys, unwrought 74.13 Rs. 3300 per tonne 5. Copper waste and scrap 74.04 Rs. 3300 per tonne 6. Unwrought aluminium whether or not alloyed 76.01 Rs. 2700 per tonne 7. Aluminium waste and scrap 76.02 Rs. 2300 per tonne 8. Unwrought lead and lead waste and scrap 78.01 and 78.02 Rs. 930 per tonne 9. Unwrought zinc and zinc waste and scrap 79.01 and 79.02 Rs. 3600 per tonne [Based on Ministry s letter F. No. 342/1/88-TRU, dated 20-5-1988] 7. It is clear that what had been referred to therein is that if the credit of the duty paid on the inputs had already been taken for paying the duty on the final products in which such inputs had been used under any other rule or notification which rule or notification also provided for the benefit of credit, then no double benefit could be availed of by extending the benefit of the deemed credit in respect of the same inputs. Earlier prior to issue of Notification No. 202/88-C.E., the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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