2008 (12) TMI 110

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....e Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Modvat credit stands denied to the appellant on the ground that they have availed the actual credit of duty paid on the inputs i.e. scrap obtained from breaking of imported ships in terms of Notification No. 177/86-C.E. dt. 1-3-1986, amended from time to time, they were entitled to avail the....

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....tained from Indian as well as imported ships. Accordingly, he confirmed the demand against the appellant. 4. We find that apart from the fact that during the relevant period there was a Trade Notice in favour of the assessee, the Tribunal's decision in the case of M/s. Sardar Steel Mills (cited supra) stand considered by the Tribunal in the case of M/s. Vidyaram Steel Re-Rolling Mills [2007 (22....