1996 (12) TMI 245

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..... r, Member (T)]. The issue for decision in this appeal is whether the appellant, who obtained re-rollable material from the open market in its factory could avail of the credit of duty obtained on such material without producing proof of payment of such duty even after it crossed the limits of exemption provided in 1/93 or whether it was required to produce duty payment documents. In the orde .....

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..... 1994 which confirmed this view. However the issue had come up for decision before the South Regional Bench of this Tribunal in C.C.E., Coimbatore v. Sri Venkateswara Steel Industries - 1996 (86) E.L.T. 446. In that decision the Bench had noted that the deemed credit order, which dispensed with production of duty payment documents on the specified category of inputs, was issued taking into consider .....

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..... llable material purchased by it. At least an appreciable portion of the re-rollable material would be in the form of either broken down or worn out material and would not therefore reach the assessees directly. Further the intake of small scale manufacturers not being very considerable they would often resort to buying such goods from intermediaries such as dealers and not directly from manufactur .....

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