1999 (8) TMI 213

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....ilania, JDR, for the Respondents. [Order]. - In the above case, deemed Modvat credit of Rs. 4,07,589/- taken during the period March, 1993 to February, 1994 has been disallowed on the following two grounds : 1. Old scrap of railway material like old rails, wheels, angles, sleepers, etc., cannot be rolled/re-rolled directly and they do not fall in the category of rolled/re-rollable materia....

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....ld not be clearly recognised as non-duty paid and, therefore, this ground is not available to the Department for the purpose of taking deemed credit. Regarding the second ground of denial, his submission is that the appellants purchase a large quantity of railway scrap annually and the quantity covered by Rule 57H declaration is only to the extent of 360 MTs approximately, which were lying in stoc....

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....declaration and since in this case, there was no such proof, deemed credit has been rightly denied. He also draws my attention to the finding in paragraphs 12 and 13 of the impugned order wherein the Collector has dealt with the second ground of denial of credit and prays that the same view may be taken and the appeal rejected. 4.  I have carefully considered the rival submissions and peru....