1996 (1) TMI 208 - AT - Central Excise

Summary

The appellants claimed Deemed Modvat Credit on Aluminium scraps, but it was found that they did not purchase the raw material themselves. The job worker purchased the scrap and supplied cast components to the appellants. The Tribunal held that since the appellants did not acquire the scrap themselves, they were not entitled to the deemed credit. The appeals were rejected.