https://www.taxtmi.com/caselaws?id=89120 Modvat credit on ship-breaking scrap was stated to be restricted under Notification No. 5/94-C.E. (N.T.) only where the scrap was obtained from breaking up an Indian ship, with the ceiling of duty paid or Rs. 920 per tonne applying in that situation. Where the record did not clearly establish whether the scrap came from an Indian ship or a foreign ship, the factual basis for the restriction was treated as unproved. In that circumstance, the proper course was remand to the jurisdictional authority for fresh adjudication after hearing the assessee, rather than a final denial of credit on the existing record. en-us Fri, 17 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89120 Modvat credit on ship-breaking scrap was stated to be restricted under Notification No. 5/94-C.E. (N.T.) only where the scrap was obtained from breaking up an Indian ship, with the ceiling of duty paid or Rs. 920 per tonne applying in that situation. Where the record did not clearly establish whether the scrap came from an Indian ship or a foreign ship, the factual basis for the restriction was treated as unproved. In that circumstance, the proper course was remand to the jurisdictional authority for fresh adjudication after hearing the assessee, rather than a final denial of credit on the existing record. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89120