9911796707
TMI Blog2001 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced. 2. Notification 158/68 exempts from duty such soda ash used in the purification of brine. By application of this notification no duty was payable on the soda ash that the appellant utilised for purifying the brine. The appellant found difficulties in applying this notification. It detailed these difficulties to the Asstt. Commissioner and suggested, as one of two alternatives, payment by duty on the soda ash utilised for purifying the brine. In his reply dated 30-10-90, the Asstt. Collector told the appellant that "prima facie" the claim for payment of duty on the soda ash used for purifying was correct but required it to file a specific declaration under Rule 57A. The appellant complied and thereafter paid duty on the soda as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In CCE v. National Fertilisers Ltd., the Tribunal had before it the order of the Collector (Appeals) confirming the denial by the Asstt. Collector of the Modvat credit taken by National Fertilisers of the duty that it paid on oxygen and ammonia used in the manufacture of ammonium nitrate. Credit had been denied on the ground that ammonium nitrate was not specified as final product under Notification 177/86 issued under Rule 57A. The Tribunal noted that prior to 10-2-1987, the classification claimed by the manufacturer on the final product under Chapter 28 has been approved. Goods classifiable under Chapter 28 were entitled to Modvat credit by Notification 177/86. Once the classification had been approved, it later could not be chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie view is no answer. The fact that the Asstt. Collector's letter used the words "prima facie" would have significance if, at some stage prior to denying the credit he had said that his prima facie view was incorrect or is reversed. But he did no such thing. Even after the issue of the notice under consideration before us, the department had not taken any steps to withdraw or cancel the letter of the Asstt. Collector permitting payment of duty. The appellant therefore paid duty on the product notwithstanding the exemption purely in pursuance of the consent communicated by the Asstt. Collector. The effect of that consent was as if the classification list for payment of duty on the product has been approved. Till that was withdrawn or se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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