9911796707
TMI Blog1999 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by the respondents and for unconditional stay for the recovery thereof pending disposal of the appeal. Two show cause notices, dated 5-12-1993 demanding Rs. 29,530.62 and other dated 11-3-1993 demanding Rs. 16,890.50 are covered in the above amount. 2. The brief facts of the case are that the applicant is producing and clearing excisable goods under Chapter 83 of the Schedule to the Central Excise Tariff Act 1985 and has opted for the Modvat scheme in Section AA of Chapter V of the Central Excise Rules, 1944, and are entitled to the deemed Modvat credit at a specified rate, stipulated in the said Deemed Credit Order No. 342/1/88/TRU, dated 12-7-1990 issued under Rule 57G (2) of the Rules, in respect of Mild Steel Sheets of thick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Bills/Challans, and did not contain any sub-heading of Sheets or Plates and the impugned order deny the credit and the basis of sub-headings Nos. to sheets and plates it is not sustainable. There is no duty liability and the petitioners, have got a prima facie case, in their favour. 3. In support of the stay application the ld. Counsel for the applicants had drawn the attention to Chapter 72 under 93-94 tariff regarding the departmental clarification of the plate of above 5 mm of sheets. It is under the explanation the plates of above 5 mm come under 72.27. The Plates is defined as a hot or cold-rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the credit. So, from the above it is clear that the finding of the Assistant Collector that the product received by the applicant are M.S. Sheets are not plates is correct. In the impugned order the Commissioner has negatived the claim of the applicant holding at M.S. Plates falls under Chapter 73 of the Tariff. Even though the Allahabad Collectorate Trade Notice No. 31/92, dated 13-7-1992 shows the title No.3 in the table that steel sheets of thickness not exceeding 5 mm, whether or not in coils falls under the Tariff heading 7208.29, 7209.20, 72.10, 7211.49 and 72.12, and the credit at the rate of 925 per tonne may be allowed as deemed credit of duty prayed by the supplier disposed of. This is observed in page 5 of this order still is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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