1997 (2) TMI 273

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.... of bolts and nuts, studs and steel bright bars falling under Chapters 72 and 73 of the Central Excise Tariff Act, 1985. They are also availing Modvat credit facility on duty paid inputs. During the period August, 1992 to November, 1992 the respondents herein received 246.150 M.Ts of steel billets under transfer challans from one Salig Ram Shiv Prasad, Ludhiana who are said to be consignment agents of TISCO and took credit of Rs. 2,26,457.20 on the strength of a certificate given by them on the said transfer challans. According to the Department Salig Ram Shiv Prasad were not the authorised canalising agency notified by the jurisdictional Collectorate vide its Trade Notice No. 33/92-C.E., dated 4-8-1992 and as such the certificates, issued ....

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....s and not the canalising agency prescribed by the Board. The Department contends that the Collector (Appeals) has not given due consideration to the mandatory directions of the Board's Circular in allowing the credit to the present respondents. 5. Ld. DR contended that the Collector (Appeals) order was liable to be set aside for not taking into account the mandatory nature of the Board's circular. 6. Appearing for the respondents Shri R. Saini, ld. Consultant submitted that the Collector (Appeals) has in the impugned order correctly determined the case in favour of the respondents. The Collector has rightly held that the consignment agent is authorised to certify the duty paid character of the inputs for the purpose of avail....