https://www.taxtmi.com/caselaws?id=88441 The judgment in this case involved appeals regarding the availability of deemed Modvat credit for imported brass and zinc scrap purchased by the appellant. The court rejected the objection regarding the show cause notice jurisdiction and agreed with the appellant's argument on the inadequacy of evidence supporting the adjudication order's findings. Relying on previous Tribunal decisions, the court emphasized the need for factual evidence to determine Modvat credit eligibility and set aside the impugned orders, allowing the appeals due to insufficient evidence supporting the exclusion of the scrap materials from Modvat credit eligibility. en-us Thu, 20 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88441 The judgment in this case involved appeals regarding the availability of deemed Modvat credit for imported brass and zinc scrap purchased by the appellant. The court rejected the objection regarding the show cause notice jurisdiction and agreed with the appellant's argument on the inadequacy of evidence supporting the adjudication order's findings. Relying on previous Tribunal decisions, the court emphasized the need for factual evidence to determine Modvat credit eligibility and set aside the impugned orders, allowing the appeals due to insufficient evidence supporting the exclusion of the scrap materials from Modvat credit eligibility. Case-Laws Central Excise Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88441