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TMI Blog2006 (7) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... hav, SDR, for the Respondent. [Order]. Heard both sides. 2. The assessee is in appeal aggrieved by the impugned order passed by the Commissioner (Appeals), Central Excise Customs, Bhavnagar. 3. The issue pertains to as to the eligibility to avail the actual credit or restricted credit as provided under Notification No. 177/86-C.E. (N.T.) dated 1-3-1986 and as amended from time to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctures, as are manufactured in India (other than the goods manufactured in a free trade zone or by a hundred per cent export-oriented undertaking) and used in the manufacture of final products in any place in India shall be restricted to the extent of Rs. 365/- per tonne or the actual duty paid, whichever is less . 4. The Commissioner (Appeals) in his impugned order has examined the case with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification would apply in respect of inputs that are manufactured in India by breaking of ships whether of Indian origin or Foreign origin. The appellants have misconstrued the words as are manufactured in India by breaking of ships. This is not the correct position. The Notification refers and classify the words, inputs are the goods which are derived after ship breaking as are manufactured in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except the words in proviso 3 of Notification No. 177/86. This makes no difference. The fact is one and the same. Therefore, appellants failed on all contentions raised before me. Both authorities below have reached to the correct conclusion. The impugned order is no way erroneous. Thus I find no merits in the present appeal. Accordingly, appeal is dismissed. (Pronounced in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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