2001 (6) TMI 451

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....t. [Order]. -  The appellant received three consignments totally weighing 189.315 tons of goods described as "electrolytic tin plate W/W", "Appx. Waste waste quality electrolytic tinplate" and "electrolytic tinplate waste/waste" which had been imported by Fibre Foils Ltd. It is stated that Fibre Foils Ltd. is a "sister concern" of the appellant. The appellant took credit of the duty shown t....

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....o of the view that what the appellant received was tin plate waste and what it cleared was not tin plate and therefore, confirmed the demand for duty and imposed penalty. This order having been confirmed by the Commissioner (Appeals), the matter is before the Tribunal. 3. The Counsel for the appellant does not deny that the credit could not have been taken and therefore, does not dispute tha....

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....ing to do with the reversal of the credit that was earlier ordered. The question of clearance of goods under Rule, 57F(1)(ii) would only rise in cases where credit of the duty paid on the input is taken. Where no such credit is taken, the provisions of this sub rule will not apply at all. Where there is no dispute that the goods, which were received by the manufacturer and cleared under Rule, 57F(....