1998 (12) TMI 221

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....for the Respondent. [Order]. - Modvat credit of Rs. 1,54,980.27 was disallowed to the appellants by the Collector of Central Excise, Calcutta-II vide her earlier Order dated 6-8-1993. The said Modvat credit was disallowed on the ground that the appellants had availed the same on deemed credit basis by declaring the inputs as steel rounds and rods purchased from the open market whereas the ma....

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....ion in the Order that these steel rods and bars purchased by the appellants are fully finished products cleared from the mini steel plants. 2. During de novo adjudication, Commissioner of Central Excise, Calcutta-II vide her impugned order held against the appellants. The operative portion of the impugned order reads as under :- "In view of the aforesaid findings in the current de novo ....

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....ce, does not arise at all. Accordingly I find that on this short point the impugned order is liable to be set aside and the matter is required to be remanded for fresh adjudication after taking into consideration the pleas made by the appellants and giving a fresh finding on the same. While deciding the case, the Commissioner may take into consideration the Tribunal's Order No. A-304/Cal/95 dated ....