2003 (1) TMI 597

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....he period of dispute (1-11-97 to 31-3-98), the appellants were engaged in the manufacture of Non-Alloy Steel Ingots which were chargeable to duty in terms of Section 3A of the Central Excise Act and other Alloy Steel Castings etc. (including Stainless Steel Castings and Alloy Steel Ingots), which were chargeable to duty at tariff rate in terms of Section 3 of the Act. During the said period, they ....

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....d claim on the following grounds :- (a)     The duty deposited under Section 3A could not be treated as duty paid on goods cleared under Section 3 and an amount of Rs. 3,13,145.95 pertaining to Modvat credit was not refundable under Section 11B. (b)     No amount of duty had been paid in excess either under Section 3A or under Section 3. The above proposa....

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....tion of Non-Alloy Steel Ingots determined by the Commissioner. For a brief spell during the said period, they stopped the production of Non-Steel Ingots and manufactured other Steel Castings chargeable to duty in terms of Section 3, which duty they paid by way of appropriate debits in their RG-23A Part-II which amounted to Rs. 3,13,145.95. Further, for the said spell of non-production of Non-Alloy....