1999 (9) TMI 178

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.... Shri D.D. Gwalani, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - Assessees manufactured castings and cleared the same in terms of Notification No. 275/86 (sic) which provided full exemption subject to the condition that the inputs used in the manufacture of such castings should have suffered duty leviable and that no credit thereof should have been taken, either....

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....tant Collector dismissed this plea. The other plea made before him was that the goods were made partly out of scrap and partly out of pig iron purchased from the market which was deemed to be duty paid. The Assistant Collector held that the department had demanded duty only on the basis of the scrap used. On his confirming the demand, the assessees filed an appeal. The Collector accepted the claim....

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....ischarged burden of having paid "appropriate" duty. 4. We have seen the various judgments. The Supreme Court in the case of C.C.E., Patna v. Usha Martin Industries - 1997 (94) E.L.T. 460 held that the phrase "appropriate amount of duty" does not exclude cases where nil duty was paid. In interpreting an identical Notification No. 171/88 the Tribunal in the case of Ajit Metal Industries v. C....