2002 (2) TMI 1079

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order]. - M/s. Atam Concast Steels (P) Ltd, Ludhiana and M/s. Kalyan Agro Industries Corporation, Ludhiana, both are engaged in the manufacture of Steel Ingots falling under Chapter 72 by melting process in the induction furnace. They are also availing the Modvat credit under Rule 57A of Central Excise Rules, 1944. It was observed that during the months of May, 1993 to Ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... terials of iron and steel was admissible only to those re-rollers who used such material, without undergoing the process of melting, in the manufacture of goods falling under Chapters 72 and 73. Thus it was felt that the deemed credit on such material was not available to the assessees who were using it further for the manufacture of steel ingots by melting them in their induction furnaces. Accord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gainst the aforestated two impugned orders of Commissioner (Appeals). The appellants, M/s. Atam Concast Steels (P) Ltd. are not represented despite a notice. There is also no communication from them either requesting for an adjournment or giving the reasons for their absence. I have accordingly heard Shri K.K. Anand, Advocate for the appellants, M/s. Kalyan Agro Industries and Shri H.C. Verma, JDR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of the appellants. The appellants themselves have no facility of re-rolling and can use such material only by melting it in their induction furnaces. The only contention raised before me by the appellants is that in terms of the provisions of Rule 57F(1)(ii), the inputs received by a manufacturer could be cleared for home consumption on payment of duty from his Modvat credit account and it was t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ligible Modvat credit to the present appellants under their own GP1s. It is well settled that a consignee of the goods cannot have a better title than what it is with the consignor. When the first stage re-rollers themselves are not entitled to the deemed credit, the question of their passing on of the same to others would not arise. There is no merit in these appeals and the same are accordingly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X