1989 (9) TMI 260

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.... S. Kalyanam, Member (J) (Oral)].  - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 24-11-1987 confirming the order of the Deputy Collector of Central Excise, Hyderabad, dated 25-5-1987 and rejecting the appellants' claim for deemed MODVAT credit in respect of the inputs beams, angles, etc. received from the State Electricity Board, Rail....

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....nded that the issue may be remitted for re-consideration in the light of the statutory instructions by the Ministry of Finance dated 7-4-1986. 4. We have carefully considered the submissions made before us. The short question that arises for our consideration in the present case is whether the inputs would be eligible for deemed credit under MODVAT Rules and whether the view taken by the authorit....

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....ture of final products. The matter has been examined and it is decided that deemed MODVAT credit should be permitted on all the inputs whether purchased or otherwise received by the manufacturers unless such inputs are clearly recognisable as non-duty paid or chargeable to nil rate of duty." Since in terms of the above Trade Notice deemed credit is permissible on all the inputs whether purchased ....