2000 (5) TMI 42

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.....]. - M/s. Upper India Steel Manufacturing & Engineering Company Limited, Dhandari Kalan, Ludhiana is engaged in the manufacture of steel ingots and iron and steel rolled products. It purchased scrap of iron and steel from the market. The assessee claimed deemed Modvat credit on steel scrap purchased from the market. The claim of the assessee was rejected by the Collector. Feeling aggrieved it wen....

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....e record before any decision is taken on this show cause notice. Further the appellants contended that the quantity of scrap iron and quantity of scrap of steel is clearly variable from the invoices received by the unit wherein the supplier has indicated Iron Scrap or Steel Scrap. This clearly shows that the appellants had challans/bills and had taken a stand that they have taken Modvat credit on ....

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....f proof that the goods are not non-duty paid in the case of conditional exemption is not on the assessee in view of the Hon'ble Punjab & Haryana High Court's order dated 4-12-1989 in C.W.P. No. 6599 of 1986 filed by M/s. Upper India Steel Manufacturing and Engineering Co. Ltd., Ludhiana and in view of the fact that at the relevant time the assessee have not properly indicated in the RG 23A Part I,....