1994 (6) TMI 62

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....for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This is an appeal filed against the Order of Collector (Appeals), Allahabad dated 25-10-1990 rejecting the appeal of M/s. Jain Kaliawala Engg. Pvt. Ltd.  The appellants are engaged in manufacture of roughly shaped steel forgings falling under Chapter 7214.10 of Central Excise Tariff, 1985 and are availing Modvat facilit....

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....er held that the appellants had not included the steel rounds in their declaration and they have not submitted a copy of declaration to prove their contention. Since inputs have not been declared the Modvat availed of was not admissible. He also rejected the appellants' contention that the goods were covered by valid gate passes since photo-copies of the gate passes had not been submitted. Since t....

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....at the Asstt. Collector passed ex parte orders and Collector (Appeals) did not accept their plea that some of the consignments were covered by gate passes. He disallowed credit on all consignments as if all were steel rounds but only a few of them comprised steel rounds whic declared by making reference to Tariff Item 7214.90 under which these are classified. He relied on Case law - 1993 (65) E.L.....

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....rmining in this case is whether some consignments were covered by gate passes and whether such consignments as were received under delivery challans/invoices from Hindustan Steel Stockyard were specifically covered subsequently by certificates indicating the duty-paid character of these goods. Further, whether mention of Tariff Item 7214.90 in the declaration which has been submitted along with th....