1999 (11) TMI 385

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.... Appellant. Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The appellants availed of the facility of deemed Modvat credit in terms of Ministry's order F No. 342/1/88-TRU dated 12-7-1990; which inter alia prescribed availment of deemed credit at the rate of Rs. 7875/- per tonne on aluminium waste and scrap classifiable under Heading 7602.00. T....

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....this notice to show cause. M/s. Baroda Ferro Alloys & Industries Ltd., Alindra, Tal-Kalol therefore wrongly availed credit to the tune of Rs.5,42,656.81 which is required to be recovered under Rule 57-I of Central Excise Rules, 1944". After hearing the assessees the Collector passed the impugned order. The Collector in his order observed that the disputed consignment had been received from the ....

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....has been spelt out in the Larger Bench judgement of the Tribunal in the case of Machine Builders v. Collector of Central Excise [1996 (83) E.L.T. 576]. In para 23 the Tribunal has held that in the case of conditional notification, unless it was shown that all the conditions were satisfied it could not be stated with certainty that the inputs were wholly exempt or were clearly recognizable as non-d....

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....at what rate, the goods had discharged the burden. Therefore, a common denominator had been fixed by the Ministry to grant benefit. In this situation where the goods could not been shown to have not suffered the duty, merely saying that the traders invoices did not indicate the fact that the duty had been paid and seeking to deny the benefit on this ground would go against the very spirit of the s....