https://www.taxtmi.com/caselaws?id=84520 The second proviso to Notification No. 177/86-C.E. was clarified as inapplicable to scrap obtained from breaking up imported ships in India, and applicable only to scrap generated from breaking up Indian ships. Where duty-paying documents showed that the scrap came from imported ships, Modvat credit remained available on the duty-paid scrap. The earlier final order had omitted this material clarification, so rectification was warranted to reflect the correct position and permit credit in favour of the assessee. en-us Thu, 17 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84520 The second proviso to Notification No. 177/86-C.E. was clarified as inapplicable to scrap obtained from breaking up imported ships in India, and applicable only to scrap generated from breaking up Indian ships. Where duty-paying documents showed that the scrap came from imported ships, Modvat credit remained available on the duty-paid scrap. The earlier final order had omitted this material clarification, so rectification was warranted to reflect the correct position and permit credit in favour of the assessee. Case-Laws Central Excise Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84520