1996 (5) TMI 267

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....he Respondent. [Order]. - The appellant is engaged in a manufacture of non-alloys steel ingots. the appellant cleared the same after payment of duty to three different firms. The goods were returned as defective to the appellant by the customer by making endorsement on the gate passes on the back side. The appellants took Modvat credit on the basis of endorsement made on the gate passes. The....

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....ral Excise reported in 1993 (68) E.L.T. 146. In this case the goods were received from the customers under the cover of gate passes on payment of appropriate duty. The counsel also relied upon the judgement of the Tribunal in the case of Plaza Steel and Alloys v. Collectors of Central Excise reported in 1993 (68) E.L.T. 213. In this case, the Tribunal held that steel ingots produced out of defecti....