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TMI Blog2016 (9) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... dia) Ltd. [2000 (5) TMI 40 - SUPREME COURT OF INDIA], we hold that the deemed Modvat Credit is admissible. - Decided in favour of appellant - Excise Appeal No. 527/2006 - Final Order No. FO/A/76070/2016 - Dated:- 23-9-2016 - Shri H. K. Thakur, Hon ble Technical Member And Shri P. K. Choudhary, Hon ble Judicial Member For the Appellant : Sri Ravi Raghavan, Advocate For the Respondent : Shri A. Roy, Supdt. (A.R.) ORDER Per Shri P. K. Choudhary M/s. Steel Authority of India Ltd. The appellant herein had purchased Aluminium Shots, Cube and Stars from different dealers in the market during the period March, 1986 to February, 1991. The aforesaid items were used in the manufacture of steel. Necessary entries were not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad) The Ld. Advocate submitted that the onus to establish that the goods are not duty paid is on the Department. Further, he placed reliance on: CCE Vs. Decent Dyeing Co. 1990 (45) ELT 201 (S.C.) CCE Vs. Balaji Alloys and Castings Pvt. Ltd. -1994 (69) ELT 783 (Tribunal) Achal Alloys (P) Ltd. Vs. CCE 1994 (73) ELT 718 (Tribunal) Maharashtra Metal Powders Pvt. Ltd. Vs. CCE, Nagpur 1996 (87) ELT 87 (Tribunal) Faucet Industries Ltd. Vs. CCE 1998 (102) ELT 599 (Tribunal) He further submitted that Notification No. 182/84-CE dated 1/8/1984 is not unconditional. Vide the proviso to the Notification, conditions have been provided for application of the notiification. He also relied on the following decisions: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excises and Salt Act, 1944 (1 of 1944);] Provided that such waste and scrap,- (i) Are manufactured from goods, falling under the heading or sub-heading Nos. 76.01 to 76.09, 76.11 and 8312.11 of the said Schedule on which the duty of excise leviable under the said section 3 or the additional duty leviable under the Customs Tariff Act, 1975. (5) of 1975), as the case may be has already been paid or (ii) arise from goods, falling under any Heading or sub-heading No. of the said Schedule other than the Headings and sub-heading Nos. mentioned in clause (i) manufactured or produced in India. Explanation.- For the purposes of this notification, all stocks of aluminum and products thereof in the country except such st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unwrought lead in any form. 78.01 ₹ 930 per tonne. 7. Unwrought zinc in any form. 79.01 ₹ 3600 per tonne . [F. No. 345/86-TRU, dated 5/12/1986] Departmental Clarification:- The effect of the modification is that the facility of Modvat credit without production of documents evidencing payment of specified duty is withdrawn in respect of waste scrap of copper falling under heading No. 74.01, waste and scrap of aluminum falling under-Heading No. 76.02, waste and scrap of lead falling under heading No. 78.02 and waste and scrap of zinc falling under heading No. 79.02 (Calcutta I C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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