1991 (1) TMI 300

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.... Respondent. [Order per : G. A. Brahmadeva, Member (J)]. - This is an appeal preferred against the Order-in-Original No. 7-Addl. Collr./1988 dated 31-5-1988 passed by the Additional Collector of Central Excise, Meerut (U.P.). 2. The joint to be considered in the present case is whether the appellants are entitled to deemed MODVAT credit in respect of inputs, such as, waste iron and steel scrap....

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....ugned order is bad in law in view of the clear directions of the Government of India vide letter dated 7-4-1986 deeming iron and steel scrap available in the market as duty paid and allowing the purchaser/manufacturer therefor to take credit at a certain rate without production of duty paying documents. He submitted that this issue was squarely covered by a series of decisions of this Tribunal inc....

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....l which arises in the Steel Plants and which is required to pay duty under Heading No. 7203..10 and 7203.20. 6. We have considered the arguments advanced on both sides and perused the records including earlier decisions of the Tribunal on this issue. On going through the decisions, we are convinced that this issue was well considered and covered by the earlier decisions. Since then the Tribunal h....