2001 (9) TMI 952

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....edi, SDR, for the Respondent. [Order]. -  While arguing the stay petition it was found that the issue involved in this case is a simple one. Therefore, with the consent of both the parties, it was decided to hear the appeal itself. 2. The appellants are a re-rolling mill. They got the ingots for purpose of re-rolling. Defective ingots were cleared by the suppliers as waste and s....

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.... waste and scrap by the supplier. He submits that similar issue came up before the Bench of this Tribunal in the case of Munoth Industries v. CCE reported in [1996 (84) E.L.T. 85 (T)] in which this Tribunal held that Modvat credit will be admissible on defective ingots received for re-rolling purposes. He submits that in view of this finding of the Tribunal, the appeal may be allowed. 4. S....