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K.SANKARARAMAN, T.P.NAMBIAR
Associated Pigments Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
K. Sankararaman, Member (T)
1. M/s. Associated Pigments Limited have filed this Stay Petition seeking waiver of pre-deposit of the amount of duty due from them consequent to the Order-in-Appeal No. 175/Cal-IIA1 dated 12.9.1991 for the hearing of their appeal. By his said order the Collector (Appeals) confirmed the Order-in-Original dated 25.2.1991 passed by the Assistant Collector of Central Excise, Khardah Division, Calcutta-II Collectorate while rejecting their appeal to him. It was held in the impugned order that they were not eligible for the benefit of deemed Modvat Credit in terms of the deemed credit order dated 1.6.1989 as no credit was admissible under the said order if the inputs are clearly recognisable as being non-duty paid or wholly exempt from duty or charged to nil rate of duty.
2. S/Shri S.K. Bagaria and P. Banerjee, learned Advocates appeared for the Petitioners. Shri Bagaria arguing the case of the Petitioners referred to the following decisions on the scope of the expressions, "charged to nil rate of duty" and "clearly recognisable as non-duty paid":
(i) 1990 (49) ELT 2841 : 1990 (29) ECR 458 (Cegat WRB);
(ii) MANU/CE/0113/1990 1992 (38) ECR 98 (Cegat NRB);
(iii
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