ARUN AUTO SPRING & MANUFACTURING CO Vs. COLLR OF C EX AND CUS

JUDGEMENT

(1.) ALL the aforesaid appeals arise out of the order of the Collector of Customs (Appeals) considering the identical issue and hence they were heard together and disposed of by this common order.

(2.) The brief facts for purpose of disposal of these appeals can be stated as below:

(3.) IN their case, it is not disputed by them that the inputs have been purchased from M/s. G.D. INdustrial Engineers, Faridabad. But it was pleaded that as per their enquiry with the suppliers, the materials received by them were purchased from the market and they have maintained separate stores stock register for the steel flats purchased from the market and subsequently sold to various parties. IN this context, the learned advocate produced a letter received from M/s. G.D. INdustrial Engineers dated 21-5-1987. He also produced a photo copy of another letter received from the suppliers bearing the same date clarifying that they are not availing of modvat credit benefit and they are exempted from excise licence procedures under Notfn. No. 208/83 dated 1-8-1983 and they are not availing of any credit under Rule 56-A in respect of purchases of duty paid ingots for manufacture of steel flats. Shri Sheth argued that even taking that M/s. G.D. INdustrial Engineers had supplied the flats out of their own production, it is clear from their letter aforesaid that they are not availing of modvat credit nor availing of any credit under Rule 56-A in respect of purchases of duty paid ingots for manufacture of steel flats. He also pointed out that the Asstt. Collr. in his findings referred to some enquiry done with the Superintendent, Central Excise, Faridabad by the Superintendent Central Excise Morvi, which indicated that M/s. G.D. INdustrial Engineers, Faridabad purchased the goods from M/s. Bhupendra Steel Private Limited, Faridabad, who were availing the facility under Notfn. No. 208/83-C.E., dated 1-8-1983 and hence the inputs held to be clearly recognisable as non duty paid. This finding is totally at variance from the allegation of the show cause notices and the nature of enquiry by the Central Excise authorities, Faridabad was not revealed to them. The Collector's order confirming the orders of the Asstt. Collector is not a speaking order. There is no application of mind. He merely reiterates that the inputs are exempted and hence they are clearly recognisable as non-duty paid or cleared at nil rate of duty and hence modvat credit benefit is not eligible.