1994 (8) TMI 149

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....ect of steel sheets of thickness exceeding 5 mm falling under Heading 72.12 of the Schedule to the Central Excise Tariff Act, 1985 purchased from outside and lying in stock on or after 1-6-1986 with the manufacturers manufacturing final products specified in the Notification No. 177/86 has to be deemed as having been superseded by Order No. 332/30/87-TRU, dated 2-11-1987 which was issued in supersession of the Ministry of Finance (Department of Revenue) Order No. B.22/5/86-TRU, dated 7-4-1986 under which in respect of "steel and articles thereof" falling under Heading 72.12 when purchased from outside or lying in stock on or after 1-3-1986 for use as input deemed credit was prescribed at the rate of Rs. 365 per tonne. The Collector (Appeals....

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..... 2. Appearing on behalf of the appellants, Smt. Archana Wadhwa, Learned Advocate, stated that Collector (Appeals) had erred in holding that Order No. B. 22/5/86 dated 12-6-1986 was issued in modification of Order No. 22/5/86-TRU, dated 7-4-1986 and had become a part of that order. She contended that the order dated 12-6-1986 being an independent order enhanced the rate of deemed credit only in respect of steel sheets of thickness not exceeding 5mm and falling under Heading 72.12 and it could not be deemed to have been superseded by Order No. 332/30/87-TRU, dated 2-11-1987 which only superseded the Order No. B. 22/5/86, dated 7-4-1986. She stated that wherever the intention was to issue an order in modification of Order No. B. 22/5/....