1996 (1) TMI 208

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..... ndents. [Order]. -  These two appeals arise out of a common order-in-appeal. The appellants herein manufacture electric fans and they took Deemed Modvat Credit on Aluminium scraps under Rule 57G of the Central Excise Rules. This Rule provides an exception to the general Rule for availing Modvat Credit, in that this Rule lays down that Modvat credit on input duty can be availed of without th .....

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..... in one case and Rs. 8,518.12 in another case. The Assistant Collector held that there was no document in the appellants' name for the purchase of aluminium scrap and in such a situation they were not entitled to deemed credit. The Collector (Appeals) upheld the Assistant Collector's order. Heard Shri B.M. Dass, the learned Consultant for the appellants and Shri G.D. Sharma, the learned Departmenta .....

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..... ct is important as has been rightly emphasized by the learned Departmental Representative because this shows that the appellants at no stage themselves acquired the aluminium scrap and even the waste arise from manufacture of castings had not been returned to them obviously because they are not the owners of the scrap. The contention that there is so such requirement for availing of deemed modvat .....

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