https://www.taxtmi.com/caselaws?id=96157 Deemed credit was denied on used and rejected re-rollable iron and steel scrap, including old rails, wheels and sleepers sold by Railways. The Tribunal treated the goods as rejected re-rolling material and, in substance, non-duty paid scrap, so the benefit under the deemed credit order was unavailable. It also followed its earlier order in the same line of matters, where the reference application had been rejected. The claim for deemed credit was therefore rejected and the reference was dismissed. en-us Fri, 27 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96157 Deemed credit was denied on used and rejected re-rollable iron and steel scrap, including old rails, wheels and sleepers sold by Railways. The Tribunal treated the goods as rejected re-rolling material and, in substance, non-duty paid scrap, so the benefit under the deemed credit order was unavailable. It also followed its earlier order in the same line of matters, where the reference application had been rejected. The claim for deemed credit was therefore rejected and the reference was dismissed. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96157