1998 (7) TMI 193

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....unachalam, JDR, for the Respondent. [Order]. -  In this appeal filed by M/s. Bansiwala Iron & Steel Rolling Mills, the matter relates to the Modvat credit in respect of the inputs i.e. iron & steel scrap obtained from breaking up of the ship. The Revenue had contended that the inputs received by the appellants were obtained from breaking up of the Indian ships and that by virtue of the ....

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....cise (Appeals) while taking a view that the scrap was obtained from Indian made ships had not referred to any material on the basis of which he had come to such decision. He also referred that the burden in such a case was not on the assessee but on the Department. 3. In reply, Shri T.A. Arunachalam, JDR, submitted that the allegation in the show cause notice was clear and the allegation w....

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....as an Indian made ship. The Commissioner of Central Excise (Appeals), New Delhi, had observed that the invoices submitted by the appellants did not reveal that the scrap was obtained by breaking up of the foreign ship. Shri B.L. Ghai, Partner of the Firm, submitted that there was no evidence with the Revenue that the scrap was obtained by breaking up of the Indian ship and that in the absence of a....