1998 (7) TMI 469

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.... Shri S.V. Singh, JDR, for the Respondent. [Order]. -  The issue in this appeal is whether scrap of copper which is reported to be utensil scrap will be eligible for taking deemed Modvat credit. The lower authorities have held that the nature of the scrap is that they could not have suffered any duty and denied Modvat credit. 2. Heard Shri L.B. Attar, the ld. Advocate, for the a....