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K.SANKARARAMAN, T.P.NAMBIAR
Ma Tara Rope Works – Appellant
Versus
Collector of Central Excise – Respondent
K. Sankararaman, Member (Technical)
1. These two appeals involve a common question for decision and are disposed of by this common order. Common arguments were advanced before us by Sri S.K. Bagaria, learned counsel for both the appellants, M/s. Ma Tara Rope Works and M/s. R.P. Wires
2. The appellants are manufacturers of stranded wires from galvanised wires. Modvat credit at the rate of Rs. 365/- per metric ton had been taken by them on the strength of Finance Ministry's order dated 7-4-1986 relating to deemed credit for availing modvat credit without the production of duty paying documents. The lower authorities had held that since the inputs had been received by the appellants from the manufacturers thereof who had availed themselves of the benefit of exemption from duty in terms of Notification No. 208/83 the said inputs stand excluded from the facility of modvat credit in terms of the deemed credit order dated 2-4-1986 as the same provides that no credit shall be allowed.
(i). . .
(ii) if such inputs are clearly recognisable as being non-duty paid or charged to nil rate of duty.
On the above basis i
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