9911796707
TMI Blog2000 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... or from the Railways. The Assistant Commissioner of Customs Excise, Lucknow vide his order dated 29-3-1996 allowed this credit. The department filed an appeal against the above order and Commissioner (Appeals), Allahabad vide his order dated 27-11-1997 allowed the appeal of the department to the extent of Rs. 81,926/-. The party is in appeal against the above order of Commissioner (Appeals). I have heard Shri Gopal Prasad, Advocate for the appellants and Shri Ashok Kumar, JDR for the respondents. At the outset it may be stated that the appellants in the Form EA-3 of appeal have stated that the amount of duty involved in the appeal is Rs. 4,14,716/- but it is observed that though the department had filed an appeal before Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same had been issued under the second proviso to Rule 57G(2) which prescribes the condition that the deemed credit may be allowed in respect of all stocks of inputs except such stocks which are clearly recognisable as non-duty paid. Shri Gopal Prasad, ld. Advocate for the appellants has on the contrary relied on the Final Order Nos. A/765-766/98-NB, dated 10-7-1998 [1999 (107) E.L.T. 437 (T)] in M/s. Ravi Steels v. CCE, Allahabad a copy of which is also filed. In this order passed by ld. Single Member of the CEGAT, agreeing with an earlier decision of the Tribunal in Pareek Ferro Pvt. Ltd. v CCE, Bhubaneswar [2000 (124) E.L.T. 689 (T) = 1997 (21) RLT 178], has observed that since the goods were not lying in a factory, in a Customs area or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 4. It is also observed that in the case of Ravi Steels v. CCE, Allahabad Order No. A/246/97-NB, dated 4-2-1997 following the above decision of the Larger Bench, the Tribunal dismissed the case of the party for availing deemed Modvat credit on rejected/unserviceable rails purchased from railway as they are clearly recognisable as non-duty paid. In the case under consideration the scrap material is purchased in auctions from the railways and challans relating to them or any other invoice did not show payment of duty on them. In view of these facts, the scrap is clearly recognisable as non-duty paid and hence no Modvat credit is admissible. 5. In view of the preceding analysis, the appeal fails and the same is rejected upholding the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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