The Appellants claimed that the inputs used by them viz.
Goods falling under Goods falling under sub items sub items 6 ii and iii 4 ii , 6 ii and iii , 7 ii , 7 ii , 8 , 9 ii and 8 , 9 ii , 10 , 11 , 14 and II of the said item.
By an Order dated 18th December, 1985, it was held that the Appellants were number entitled to exemption under the above mentioned Notification.
The Collector then filed an appeal under Section 35 B before the Customs Excise Gold Control Appellate Tribunal.
Explanation For the purposes of this numberification, all stocks of inputs in the companyntry, except such stocks as are clearly recognisable as being number duty paid, shall be deemed to be inputs on which duty has already been paid.
The appeal filed by the Appellants before the Collector Appeals was allowed on 29th April, 1986.
Provided further that numbercredit of the duty paid on the inputs has been taken under rule 56 A of the said rules.
16 ii of the said item.
THE TABLE No.
Briefly stated the facts are as follows The Appellants are manufacturers of ingots.
On 1st August, 1985, the Superintendent, Central Excise served a Show Cause Notice calling upon the Appellants to show cause why the exemption availed of, from 17.2.1985 to 31.3.1985, be number withdrawn.
The Appellants claimed that the inputs namely pieces of steel roughly shaped by action of rolling or forging fell under Sub Item 8.
Description of inputs Description of final products Goods falling under Goods falling under sub item sub item 1 I ii 1 3 I 4 I 6 I and 4 I , 6 I and 16 I 16 I of the said item of the said item.
ends of M.S. Flats fell under Sub Item 8 and their final product fell under Sub Item 6 II .
Ingots are manufactured out of, among others, ends of M.S. Flats.
Iron sleepers and tubes and pipes and blanks tgherefor or iron.
The Appellants claimed exemption under Notification No.
208/83 dated 1st August, 1983.
Variava, J. This appeal is against the Order dated 26th May, 1993 passed by the Customs Excise and Gold Control Appellate Tribunal.
The Appellants filed their reply dated 29th August, 1985.
