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2011 (7) TMI 316 - CESTAT, NEW DELHIDemand - Classification - Scrutiny - None appeared for the appellant though a notice for hearing had been sent to them well in time and the same had been acknowledged - Since the deemed modvat credit order dated 7.4.1986 was withdrawn in respect of iron and steel scrap with effect from 29.08.1986, the consignments of iron and steel scrap received upto 28.08.1986 would be eligible for deemed modvat credit irrespective of the date on which the entries were made in the RG-23A Part-II register, as the availability of deemed credit is linked with the quantity of the specified inputs lying in stock on or after 1.3.86 and upto 28.08.1986 - The Commissioner s impugned order has not given any finding that the Movat credit of Rs.10,83,763/- which has been denied, was in respect of the quantity of scrap which had actually been received in the factory after 28.08.1986 or before 28.08.1986 - Appeal is allowed by way of remand to adjudicating authority
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