https://www.taxtmi.com/caselaws?id=87954 In a deemed Modvat credit dispute on iron and steel scrap, the document states that the assessee asserted the goods were duty paid and that the department had to disprove that claim with evidence. The matter was treated as one of factual appreciation, focused on whether the goods had in fact borne duty, rather than on any independent legal issue. On that basis, the text concludes that no question of law arose from the Tribunal's order and the reference application was not maintainable. en-us Thu, 29 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87954 In a deemed Modvat credit dispute on iron and steel scrap, the document states that the assessee asserted the goods were duty paid and that the department had to disprove that claim with evidence. The matter was treated as one of factual appreciation, focused on whether the goods had in fact borne duty, rather than on any independent legal issue. On that basis, the text concludes that no question of law arose from the Tribunal's order and the reference application was not maintainable. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87954