1994 (3) TMI 174

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....t. Shri M.M. Mathur, Jt. CDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector of Central Excise, Chandigarh, dated 26-2-1993. 2. Ld. Counsel stated that the appellants are manufacturer of C.R. Strips and the Modvat credit is available to them on inputs namely H.R. coils, CR coils and ship strips. He further stat....

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.... acceptable as a duty paying document. 6. However, it was their contention that M/s. Salig Ram Shiv Prasad are only custodians of duty-paid goods of TISCO kept in the stockyard; And it implies that duty paying certificates signed by M/s. Salig Ram Shiv Prasad for TISCO related to stockyard of TISCO and fully meet the requirement of the rules and trade notices cited above. 7. They would ....

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....ntion the TISCO officer who controls the agent. In the circumstances, there is no ground for the department to deny them modvat credit. 9. Ld. Counsel also stated that in the subsequent cases, the same Collector (Appeals) had allowed the appeals on the basis of a Trade Notice No. 81/89-C.E. dated 5-9-1989 issued by Indore Collectorate. 10. Ld. DR strongly opposed the prayer. He sta....

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....ant is right in pointing out that the stockyard is in fact that of TISCO and is being controlled by TISCO. Para 2 of the TISCO letter, dated 20-1-1992 addressed to M/s. Salig Ram Shiv Prasad, Ludhiana mentions inter alia that : "The entire arrangement will, however, operate under the overall supervision, guidance  and instructions  of our officer stationed locally or the Area Manager ....