2008 (11) TMI 548

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tant, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. Shri Dinesh Jha, ld. Consultant appearing for the appellants, states that they have received the inputs from M/s. Tata Iron and Steel Company Ltd. (M/s TISCO) which, after further processing, have been returned back to M/s Tata Iron and Steel Compan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has been submitted to the adjudicating Commissioner, a copy of which is available at page 93 of the Appeal Paper Book, which unfortunately has not been taken into consideration by the adjudicating authority. He requests that the matter may be remanded to the original authority for taking into account the calculation chart submitted by the appellants, so that the differential duty can be correctly....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. Moreover, such invoices have been defaced after the appellants have availed Modvat credit on such provisionally cleared inputs. Hence, the claim of the appellant that the inputs were cleared on provisional price is borne out by the evidence and the same was also in the knowledge of the Department. When the inputs themselves were cleared on provisional price, the finished goods were deemed to ha....