https://www.taxtmi.com/caselaws?id=87772 Rule 57-J was treated as a specific exception to the ordinary requirement that inputs be received in the factory, so deemed Modvat credit was allowed on aluminium scrap sent directly to job workers and on bazar scrap following earlier Tribunal reasoning. Goods found in the factory were treated on the evidence as complete electric fans, not mere motors under testing, so confiscation was sustained. Excess copper winding wire not reflected in statutory records was also held liable to confiscation, although the redemption fine and penalty were reduced and the time-bar point was accepted to limit the demand. en-us Fri, 30 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87772 Rule 57-J was treated as a specific exception to the ordinary requirement that inputs be received in the factory, so deemed Modvat credit was allowed on aluminium scrap sent directly to job workers and on bazar scrap following earlier Tribunal reasoning. Goods found in the factory were treated on the evidence as complete electric fans, not mere motors under testing, so confiscation was sustained. Excess copper winding wire not reflected in statutory records was also held liable to confiscation, although the redemption fine and penalty were reduced and the time-bar point was accepted to limit the demand. Case-Laws Central Excise Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87772