2000 (3) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) who has extended the benefit of deemed credit of Rs. 55,212.30 on brass scrap arising in the course of manufacture of LPG brass cylinder valves by the respondents. According to the learned DR, deemed credit is not ava....