1997 (9) TMI 321

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....pellant. Shri D. Gurnani, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The appellants manufacture aluminium die cast articles by using aluminium alloy ingots as input. They had filed declaration under Rule 57G of the input and final product for availing Modvat credit. The Department found that the appellants had wrongly availed of deemed Modvat credit und....

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....23-4-1990 for the period November 1989 to February 1990 for Rs. 2,07,014; and show cause notice dated 21-8-1990 for the period 1-2-1990 to 31-5-1990 for Rs. 1,93,071. After considering the appellants reply the Collector of Customs & Central Excise, Goa, passed the impugned order confirming the demand against which the present appeal has been filed. 3. We have heard ld. Counsel Shri R.G. Sh....

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....e Deptartment to deny deemed credit is a conditional notification exempting unwrought aluminium whether alloyed or not subject to the condition that they should be manufactured from the goods falling under Chapter 76 of Central Excise Tariff Act, 1985, on which duty of excise has already been paid. Appellants obtain aluminium alloy ingots from two sources already noted above, of which GEFL is an a....

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.... is remanded to the Commissioner to redetermine their eligibility to deemed credit for the inputs from this supplier. 6. Further, in the matter of computation of demand, the ld. Counsel has pointed out that there has been overlapping of amounts in the two show cause notice dated 23-4-1990 and 21-8-1990 and deemed credit taken during the month of February 1990 has been demanded twice. The s....