2000 (10) TMI 343

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....rap. Such inputs had either been purchased from the open market or from the Railways. The Assistant Commissioner of Customs Excise, Lucknow vide his order dated 29-3-1996 allowed this credit. The department filed an appeal against the above order and Commissioner (Appeals), Allahabad vide his order dated 27-11-1997 allowed the appeal of the department to the extent of Rs. 81,926/-. The party is in appeal against the above order of Commissioner (Appeals). I have heard Shri Gopal Prasad, Advocate for the appellants and Shri Ashok Kumar, JDR for the respondents. At the outset it may be stated that the appellants in the Form EA-3 of appeal have stated that the amount of duty involved in the appeal is Rs. 4,14,716/- but it is observed that thoug....

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....ned the rate at which the duty may be deemed to have been paid and the same had been issued under the second proviso to Rule 57G(2) which prescribes the condition that the deemed credit may be allowed in respect of all stocks of inputs except such stocks which are clearly recognisable as non-duty paid. Shri Gopal Prasad, ld. Advocate for the appellants has on the contrary relied on the Final Order Nos. A/765-766/98-NB, dated 10-7-1998 [1999 (107) E.L.T. 437 (T)] in M/s. Ravi Steels v. CCE, Allahabad a copy of which is also filed. In this order passed by ld. Single Member of the CEGAT, agreeing with an earlier decision of the Tribunal in Pareek Ferro Pvt. Ltd. v CCE, Bhubaneswar [2000 (124) E.L.T. 689 (T) = 1997 (21) RLT 178], has observed t....