1988 (9) TMI 233

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....tant, for the Respondent. [Order per : D.C. Mandal, Member (T)]. -  The question to be decided in these appeals is whether deemed Modvat credit is admissible to the respondents in respect of duty on inputs which figured in the Notification Nos. 149/86-C.E., 152/86-C.E., 172/84-C.E., 178/84-C.E. and 208/83-C.E. These notifications exempted the whole of the Central Excise duty on the good....

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....were exempted by notifications (as referred to above) and the respondents could not produce proof of payment of duty on the said inputs and as such Modvat credit was not available to them. He has, therefore, prayed that the order of the Collector (Appeals) should be set aside, the order of the Assistant Collector should be restored and the appeals filed by the Revenue should be allowed. Shri Chopr....

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.... whole of the duty of excise in terms of the aforesaid Notification No. 208/83-C.E. only if the inputs (for sheets) falling under the same Chapter 72 have already paid duty or no credit of duty has already been taken on the inputs either under Rule 56A or under Rule 57A as the case may be. The department has failed to produce any evidence to the effect that the aforesaid conditions are satisfied i....

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....oduced no evidence whatsoever that the M.S. Sheets purchased by the respondents are non-duty paid or have been charged to nil rate of duty. They merely rely on Notification No. 208/83-C.E. This notification obviously cannot help the department because the notification gives full exemption only if the conditions spelt therein are satisfied. As already mentioned, department has not produced evidence....