2005 (10) TMI 477

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..... peal against OIA No. 217/2001, dated 6-11-2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad. This is the second round of litigation before the Tribunal. Originally deemed credit was denied and the matter was remanded to the Original Authority. The Original Authority passed an order against the appellants. The appellant approached the Commissioner (Appeals). The Commissioner (A .....

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..... r for deemed credit for the simple reason that what is available in the market is a duty paid item. Hence, there is no need for any special verification. She also referred to the Govt. s circular wherein there is provision for allowing credit without production of documents evidencing payment of duty. Further she stated that as far as the appellants are concerned they have meticulously kept all th .....

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..... tside on or after 1-4-1987 may be deemed to have paid duty at the rate of Rs. 365/- per tonne, and credit of duty in respect of such ingots and re-rollable materials used, without undergoing the process of melting, in the manufacture of goods falling under Act, 1985 (5 of 1986), may be allowed at the rate of 365/- per tonne, without production of documents evidencing payment of duty. In view of .....

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