1998 (1) TMI 120

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....Government of India's Order B-22/5/86-TRU, dated 7-4-1986. The period involved is from 7-4-1986 to 31-3-1987. The Asstt. Collector held that the party had received raw materials described as "rolling materials" and "re-rollable materials" which had not been mentioned in the sub-headings indicated in the Table appended to the Govt. of India's Order dated 7-4-1986. Collector (Appeals) rejected the appeal on the ground that re-rollable material may include melting scrap, industrial scrap and other items which are not covered under Ministry's Order dated 7-4-1986. 2. Arguing for the appellants, the ld. Consultant draws our attention to the invoices presented in the Court which indicates that material is heavy square, re-rollable materia....

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....s failed to produce any evidence in support of the duty paying character of the inputs received in their factory. It is clear from the findings arrived at by the Asstt. Collector that the fact that the impugned goods were rolling materials and re-rollable materials has not been disputed. The only categories excluded from the benefit of deemed credit are 7201 to 7205. Chart along with the invoices presented in the Court indicates that goods are heavy square rolling material and re-rolling material etc. None of these products are excluded products. 5. Ld. Consultant referred to a large number of decided cases such as case of C.C.E. v. Decent Dyeing Co. - 1990 (45) E.L.T. 201 (S.C.), Phoenix Metals and Alloys Pvt. Ltd. v. C.C.E., Bo....