9911796707
TMI Blog2011 (7) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... er there is no dispute about the fact that such ship breaking scrap was exempted from payment of duty vide Notification No.44/93-CE - Hence, in the light of the ratio of law declared by the Hon’ble Supreme Court in the case of Dhiren Chemical Industries [2001 -TMI - 1709 - SUPREME COURT OF INDIA] the inputs attracting nil rate of duty have to be considered as if they were clearly recognizable as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record the appellant is engaged in the manufacture of various rolled products falling under Chapter 72 of the Central Excise Tariff Act, 1985. They were availing the benefit of exemption Notification No.1/93-CE, which is a small scale exemption notification. Apart from above the appellants were also availing the benefit of Notification No.202/88-CE. Vide the present impugned orders, the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the condition of the notification in respect of duty paid on the raw material does not stand satisfied in as much as the ship breaking scrap was exempted vide Notification No.44/93-CE dated 01.03.93. Therefore the proceedings were initiated against the appellant by way of issuance of a show cause notice dated 30.08.94 raising demand of duty for the period 01.03.94 to 31.03.94. 4. The orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble Supreme Court in the case of Dhiren Chemical Industries, the inputs attracting nil rate of duty have to be considered as if they were clearly recognizable as being non duty paid. In such a scenario the condition of Notification No.202/88 does not stand fulfilled. 6. As such at this prima-facie stage we are of the view that the appellants have not been able to make out a prima-facie case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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