2010 (2) TMI 1309

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....er (Technical) For the Appellants : Sri J.P. Khaitan, Sr. advocate for Mak  Engg. Co. & Sri Partha Banerjee, Advocate, Sri R.N. Das, Sr. Advocate & Debjyoti Basu, Advocate for Alloy Steel Rolling Mills. For the Respondents : Sri A.K. Sharma, JDR. ORDER Per Shri S. S. Kang Heard both sides. 2. Appellant filed these appeals against the impugned order whereby credit of Rs.15,73....

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....h Plate. 4. Case of the Revenue is that M/s. Mak Engg. availed the credit wrongly as the inputs on which credit has been availed were not as per the specification of Railway and demands on the job worker that is Alloy Still rolling Mills is confirmed on the ground that the ingots are of non alloy steel and liable to pay duty as per compounded levy scheme. 5. The contention of appellant is th....

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....y steel therefore the case of Revenue that the goods are manufactured out of non alloy steel has no basis. 7. On the last date of hearing, time was granted to Revenue to find out whether the order passed by the Jt. Commissioner vide order dated 25/7/2006 vide which the demand was dropped is received. Ld. JDR submitted that the order is accepted by the Commissioner of Central Excise and produced....