2011 (1) TMI 25

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....stering and obtaining TRA   2) Trading fee for disposal of scrap   3) Service of vehicles and   4) Consultation for water drawal system.   Credit on the first item has been denied on the ground that the assessees did not bring on record any evidence to establish that the imported methanol was intended for the assessees, inasmuch as they have not produced any details regardi....

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....how that the imported methanol was intended for them. Therefore, since the claim for credit does not stand substantiated, denial of such credit is upheld.   3. As regards the second and third items, the assessees are now in a position to establish that the scrap material emanated from their factory and are also in a position to provide/furnish details of vehicles etc.   4. As regards t....