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TMI Blog1991 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 scra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proof lies on the Department to prove that the goods were not duty paid. In the present case also the Department has not produced any evidence to prove that inputs are non-duty paid. Under these circumstances, following earlier decisions of this Tribunal on this issue, we hold that the appellants are entitled to take deemed Modvat credit as per letter dated 7-4-1986. 7. In the view we have taken, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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