1998 (3) TMI 268

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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Captioned 11 applications have been filed by the applicants for dispensing with pre-deposit of duty. This demand arose because of disallowance of deemed Modvat credit on re-rolling material obtained by the applicants from the railways. The lower authorities held that re-rollable material obtained by th....

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....in any way stipulate so about the payment of duty. The presumption is that the re-rollable material was duty paid, and that it would be deemed to have paid duty at the rate of Rs. 920/- per M.T. He, therefore, submits that the lower authorities have wrongly disallowed them deemed Modvat credit in support of his contention that the letter dated 12-7-1990 and subsequent letter on the same subject da....

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....cally observed that the goods in any case should have paid duty but for time lapse cannot submit duty paying documents he submits that nowhere the Govt. under rules is empowered to dispense with the duty paid character of the inputs even for deemed Modvat credit. He submits that in the instant case since the material was discarded and used wheels to have paid duty and since they have not paid duty....

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....ise Rules is to be read in accordance with the stipulations thereon. This is the central issue in all the decisions cited and relied upon by both the sides. Here in the instant, we are concerned with the Govt. of India order contained in F./342/1/88-TRU, dated 12-7-1990. ld. Counsel for the applicants has elaborated this order. We find force in his contention that the order nowhere speaks about th....