1998 (9) TMI 158

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....: Gowri Shankar, Member (T)]. - The respondent in this appeal is M/s. Sharp Alloys Ltd. It received various consignments, originally stated by the manufacturer to be rounds of non-alloy steel, from the person to whom the manufacturer consigned these consignments. The record shows that the various consignees rejected the consignment on the ground that they were not in conformity with the specifi....

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....ree to their requirement and sold them to the respondent. They were covered by the Modvat declaration and therefore credit was rightly taken. Hence this appeal by the department. 3. We have heard the departmental representative. 4. The grounds in the appeal is the reiteration of the basis of the notice, that what was received was scrap and not rounds. This is sought to be supported....