C.C.E. Vs. PARMATMA SINGH JATINDER SINGH ALLOYS PVT. LTD.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Parmatma Singh Jatinder Singh Alloys Pvt. Ltd.
Referred Judgements :-
CCE,CHANDIGARH V. SHAKTI ROLL COLD STRIPS PVT. LTD.
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ARCHANA WADHWA,MEMBER (J) -
(1.)BOTH the appeals filed by the Revenue are being disposed off by a common order as they arise out of the same set of facts and circumstances.
(2.)I have heard Shri K.P. Singh, DR appearing for the Revenue and Sh. Rupinder Singh, Advocate for the Respondent.
(3.)AS per the facts on record M/s. Parmatma Singh Jatinder Alloys Pvt. Ltd. is engaged in the manufacture of non alloy steel ingots product falling under chapter 72 of the Central Excise Tariff Act, 1985. They were availing the benefit of MODVAT credit of duty paid on the inputs. The dispute in the present proceedings relate to the modvat credit of Rs. 87,447/ - availed on the basis of invoices issued by the registered dealer M/s. Amit Steel Traders.
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