9911796707
TMI Blog2006 (12) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. The appellants herein had availed Modvat credit on resin out of which PVC compound is made, in terms of Notification No.198/86 dated 14-3-1986 and also availed credit on GI wires. They were informed about non-availability of credit on resin on the ground that GP1s evidencing payment of excise duty were not produced and that credit of duty on GI wires was also inadmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had challenged the denial of credit on GI wires before the High Court; as seen from the copy of the Writ Petition No. 5367/89. The High Court held that all the contentions in the writ petition shall be kept open. Therefore, the issue of admissibility of credit on GI wires was very much an issue before the Asstt. Commissioner whose order was challenged by the department before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 543 (T) = 1990 (28) ECR 210] it has been held by the Tribunal that the goods exempted from duty or goods being charged to nil rate of duty are different from one another. The period in dispute in the present case is prior to 20-5-88. Therefore, the ratio of the Tribunal s order cited supra is applicable on all fours to the present case. Following the ratio thereof, I hold that the credit of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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