1999 (9) TMI 193

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.... - The issue in both these appeals being the same, they are disposed of by this common order. 2. In the impugned order, the Collector (Appeals) has set aside the Additional Collector's finding that the respondent was not entitled to deemed Modvat credit on lead scrap used by it as input for the reason that it is clearly recognizable as non duty paid. The Collector (Appeals) has overruled t....

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....y arises in the appellate forum it is for the revenue to satisfy the appellate forum that the conditions subject to which the notification will be available are satisfied. The notice to show cause is not produced in appeal 377/94, but from the reference to it in the order of the Additional Collector it is seen that the scrap was purchased from the open market and there is nothing to indicate the i....