1996 (12) TMI 227

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....vocate, for the Respondent. [Order]. -  Respondents, engaged in the manufacture of iron and steel products, had availed of Modvat facility in respect of certain inputs used by them in the manufacture of their final product. Such inputs included CI Skull scrap. Objection was taken by the departmental authorities that the declaration filed by them under Rule 57G does not specifically cove....

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....nts in the challans he reiterated the contentions raised in the appeal memorandum that such challans which bore more than one endorsement cannot be accepted as valid duty paying document within the meaning of Rule 57G. 3. Opposing the arguments of the learned DR, Shri G.S. Bhangoo, learned advocate supported the order passed by the Collector (Appeals) and pointed out that their declaration....

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....ature and identity thereof would depend upon the source. In the present case the accepted position is that the scrap has been purchased from SAIL. In the steel plants of SAIL various types of scraps arise during the manufacturing operations. CI Skull scrap is one variety of such scrap and the description given in the declaration as scrap would cover such CI skull scrap also. The finding of the Col....