1998 (5) TMI 179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri S.N. Ghosh, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Heard both sides. 2. The appellants are engaged in the manufacture of galvanized iron castings out of zinc clinkers. Originally a dispute arose as to the correct classification of zinc dross and ash coming into existence during the course of manufacturing of castings. Whereas department's c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able under Heading 7902.00. The benefit of Notification No. 178/84 was also extended to the clearances effected till 13-5-1988. Thereafter, as the Notification No. 178/84 was amended by Notification No. 185/88 endorsing a condition in the said notification that the benefit would be available only if no Modvat credit has been availed by the manufacturers on the inputs the benefit was denied after t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntention of the appellant has not been accepted by the adjudicating authority by observing that the appellant had started availing Modvat credit right from the year 1986-87 itself and as such the proviso to Notification No. 178/84 as amended shall be applicable and the benefit of the said notification cannot be extended to the appellants. 5. Shri S.N. Ghosh, ld. JDR, supports the reasoning....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... disputed inputs is in the nature of presumptions. Merely because the appellants were working under the Modvat scheme during the relevant period does not, ipso facto, amounts to availing of credit in respect of each and every consignment of inputs received by them. Wherever the duty paid documents are not available, the Modvat credit might not have been availed by the appellants. This fact needs v....