1997 (12) TMI 415

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..... Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants manufacture Iron and Steel Products C.T.D. Bars and Rods falling under Chapter 72 by the process of re-rolling, out of re-rolling materials. They were availing of deemed Modvat credit on material in terms of Government of India, Ministry of Finance Order No. 332/30/TRU/87, dated 20-1....

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....pheld by the Commissioner of Central Excise and Customs (Appeals), Pune. 2. Shri L.B. Attar, the ld. Counsel for the appellant submitted that the deemed credit was dated 20-10-1987 is designed to facilitate taking credit by re-rollers that (sic) it contained no specific bar for taking such credit on in any ground unlike in the other deemed credit order dated 20-11-1987 which is meant for m....

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....e passes showing nil rate of duty. Therefore the appellants cannot take Modvat credit where the inputs had not suffered any duty. 4. We have carefully considered the submissions. We find that the show cause notice has given the details of all the gate passes under which the input material has been received by the appellant. All gate passes are showing nil rate of duty which means the input....

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...., the Tribunal observed, "there is nothing in Section AA of the Rule or second proviso to Rule 57G(2) to show any intention to extend benefit to those persons who use inputs in the manufacture of which excise duty has actually not been paid". From the facts narrated above, the present case of the appellant is one where there clear evidence to show that the inputs had not suffered any duty. An argu....