https://www.taxtmi.com/caselaws?id=81641 Cross objections that merely commented on the grounds of appeal and did not independently survive as a tenable challenge were held not maintainable and dismissed. On MODVAT credit for scrap bought from the open market, the Department had to prove that the inputs were in fact non-duty paid scrap; absent evidence identifying the scrap as a non-duty paid category and without proof or verification of the lots received, credit could not be denied. Mere purchase from the open market was insufficient to disallow the credit, and the Revenue's appeals failed. en-us Wed, 10 Jul 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81641 Cross objections that merely commented on the grounds of appeal and did not independently survive as a tenable challenge were held not maintainable and dismissed. On MODVAT credit for scrap bought from the open market, the Department had to prove that the inputs were in fact non-duty paid scrap; absent evidence identifying the scrap as a non-duty paid category and without proof or verification of the lots received, credit could not be denied. Mere purchase from the open market was insufficient to disallow the credit, and the Revenue's appeals failed. Case-Laws Central Excise Wed, 10 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81641