1997 (3) TMI 396

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....P.V. Patankar, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The Department, being aggrieved by the order passed by the Commissioner of Central Excise & Customs (Appeals) confirming the order passed by the Asstt. Commissioner dropping the show cause notice issued to the respondents, has filed this appeal. 2. The dispute in the appeal relates to the....

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....f excise was imposed on any inputs, the position of demand and, supply of the said inputs in the country and any other relevant considerations, the Central Government may direct that with effect from a specified date, all stocks of the said inputs in the country as are clearly recognisable as being non-duty paid, may be deemed to be duty-paid and credit of duty in respect of the said inputs may be....

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....ts evidencing payment of duty. Sr. No. (2) of the Table describes inputs steel and articles thereof and Rs. 365 per tonne as the rate of duty deemed to have been paid and may be allowed as credit. Sr. No. (l) of the Table deals with iron and articles thereof and the rate of duty deemed to have been paid and may be allowed as credit is as Rs. 80 per tonne. Column (3) of the Table referred to variou....

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....being so, the disputed scrap must be regarded as entirely steel scrap. 6. Another condition in the order dated 7-4-1986 was that no credit shall be allowed, if the inputs are clearly recognisable as being non-duty paid or charged to nil rate of duty. According to the department, the scrap in question was exempted under Notification No.208/83-CE and therefore, clearly recognisable as being ....