1996 (12) TMI 245

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....urnani, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The issue for decision in this appeal is whether the appellant, who obtained re-rollable material from the open market in its factory could avail of the credit of duty obtained on such material without producing proof of payment of such duty even after it crossed the limits of exemption provided in 1/93 or whe....

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....l Representative, who also relied upon the Trade Notice 55/94, dated 7-9-1994 which confirmed this view. However the issue had come up for decision before the South Regional Bench of this Tribunal in C.C.E., Coimbatore v. Sri Venkateswara Steel Industries - 1996 (86) E.L.T. 446. In that decision the Bench had noted that the deemed credit order, which dispensed with production of duty payment docum....

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....e small scale manufacturer as not obtaining duty paying documents for the re-rollable material purchased by it. At least an appreciable portion of the re-rollable material would be in the form of either broken down or worn out material and would not therefore reach the assessees directly. Further the intake of small scale manufacturers not being very considerable they would often resort to buying ....