1999 (12) TMI 249

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....Rs. 46,421.12 disallowed by the respondents and for unconditional stay for the recovery thereof pending disposal of the appeal. Two show cause notices, dated 5-12-1993 demanding Rs. 29,530.62 and other dated 11-3-1993 demanding Rs. 16,890.50 are covered in the above amount. 2. The brief facts of the case are that the applicant is producing and clearing excisable goods under Chapter 83 of the Schedule to the Central Excise Tariff Act 1985 and has opted for the Modvat scheme in Section 'AA' of Chapter V of the Central Excise Rules, 1944, and are entitled to the deemed Modvat credit at a specified rate, stipulated in the said Deemed Credit Order No. 342/1/88/TRU, dated 12-7-1990 issued under Rule 57G (2) of the Rules, in respect of Mild ....

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....uments, were normal Commercial Bills/Challans, and did not contain any sub-heading of Sheets or Plates and the impugned order deny the credit and the basis of sub-headings Nos. to sheets and plates it is not sustainable. There is no duty liability and the petitioners, have got a prima facie case, in their favour. 3. In support of the stay application the ld. Counsel for the applicants had drawn the attention to Chapter 72 under 93-94 tariff regarding the departmental clarification of the plate of above 5 mm of sheets. It is under the explanation the plates of above 5 mm come under 72.27. The "Plates" is defined as a hot or cold-rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in re....