1999 (8) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents. [Order per : A.C.C. Unni, Member (J)]. -  This is a Revenue appeal filed against the Order-in-Appeal dated 29-12-1992 passed by Collector (Appeals). The issue relates to the availability of deemed credit of duty on inputs in terms of the Government of India Order No. B/22/30/86-TRU, dated 7-4-1986. 2. The respondents who are engaged in the manufacture of parts and accesso....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al in the case of M/s. Arun Auto Spinning and Manufacturing Co. Ltd. v. C.C.E. reported in 1990 (48) E.L.T. 543 the goods were to be treated as duty paid. 3.  When the matter was called, no one was present for the respondents despite acknowledgement of notice of hearing. Since the matter is old, we are proceeding to dispose of the matter after hearing the ld. SDR. 4.  Ld. SDR refer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....990 (49) E.L.T. 22. Ld. SDR also brought to our notice another decision of the Tribunal, namely, Collector of Central Excise, Chandigarh v. Bajaj Sons Pvt. Ltd. reported in 1997 (90) E.L.T. 230. 5. We have considered the submissions. We find that in Upper India Steel Mfg. and Engg. Co. case (supra) it was held that the initial burden is on the manufacturer to take a definite stand and it was th....