1998 (8) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Y.R. Kilania, JDR, for the Respondent. [Order]. -  When the stay application came up for hearing, it was found that the main appeal itself could be disposed of at this stage. Both sides consenting, this was done after granting unconditional stay and waiver of the duty and penalty confirmed. 2. I have heard Shri Bipin Garg, ld. Advocate for the appellants and Shri Y.R. Kilania,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and the invoice description would go to deny the credit. Thereafter, the assessees secured a certificate dated 22-8-1987 from the supplier to the effect that the supplied tubes were to be used in boilers and were boiler tubes. The Commissioner's order does not show whether this certificate was shown to the Commissioner. In his Order-in-Appeal, the Commissioner observed that Rule 57-Q, as it then s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as they were used in the factory. No qualifications existed as to where such tubes and pipes should be used. The declaration was for boiler tubes. The suppliers' certified the tubes supplied were for use in the boilers. It is not known as to from which source, the ld. Commissioner took the definition. But then it is not material. The cited judgment of the Tribunal is not applicable in view of the....