1996 (3) TMI 238

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....lvinder Singh, Advocate, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  This appeal has been filed by the Collector of Central Excise, Chandigarh against the impugned order dated 8-8-1991 passed by the Collector of Central Excise & Customs (Appeals), Chandigarh by which the Collector (Appeals) has held that the respondents, herein, will be eligible for modvat credi....

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....o. M/459-6/95-NB, dated 22-11-1995, the Tribunal has held that the gate passes clearly showed that the scrap received by the respondents was obtained from ships imported into India at the concessional rate of duty claimed in those gate passes either under Notification 65/89 or Notification 62/90 which are applicable to scrap obtained from breaking of imported ship. We have found in this case that ....