9911796707
TMI Blog2005 (9) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. Appellants manufacture Pipe fittings falling under heading No. 73.07 of the CETA Schedule and, are assessee of Central Excise availing Modvat credit. Necessary declarations were filed with all the procedural formalities and availed the credit of Rs. 6,63,856.11 for the period 1-3-86 to 30-9-86. 2. By notice dtd. 6-10-88, the department sought to deny the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CN is not time-barred since the demand effectively made by the assessment memorandum itself within the time limit under Rule 57I; (e) that no SCN required to be issued once demand was made on respective RT 12 returns which has become final once it has not been challenged. Hence the present appeal. 4. After hearing both sides considering the material on record it is found - (a) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case the benefit on Rule 56(A) of profrma credit was admissible under notification No. 201/79-C.E., as set off of duty paid on the raw materials and component parts falling under erstwhile Tariff Item 68 and used in the manufacture of finished goods falling under tariff items 1 to tariff items 68 was admissible. That position is not contested. The barring provisions under rule 57H(2) of the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can know the reasons why the credits are proposed to be denied are an essential requirement. Issue of notice cannot be dispensed. The reliance on the case of 1988 (38) E.L.T. 573 (S.C.) - Kosan Metal Products Ltd 1987 (28) E.L.T. 53 (S.C.) - Gokak Patel Volkart Ltd. is well placed by the appellants. The reliance findings of the Commissioner (Appeals) contrary to the settled position therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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