2007 (1) TMI 59

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....l dated 26th February, 2004. 2. None appeared on behalf of the appellant inspite of issue of notice and there is no application for adjournment. Heard the learned DR and perused the records. 3. The relevant facts of the case are that the appellant purchased M.S. Scrap/C.I. Scrap from M/s. Steel Authority of India Limited, Bhilai Steel Plant. At the time of clearance of goods from the disposa....

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.... wrong and therefore they have rightly availed the Modvat credit on the basis of the certificate. 5. The learned DR reiterated the findings of the Commissioner (Appeals). 6. After hearing the learned DR and on perusal of the record, I find that there is no provision for allowing deemed credit on item No. 7204 vide deemed credit Order No. 342/1/88-TRU, dated 20-5-88. It appears from the recor....