1999 (1) TMI 256

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..... R.S. Saini and T.R. Tandon, Consultants, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in these appeals is whether the respondents herein are entitled to avail Modvat credit of Rs. 600/- PMT on scrap obtained by breaking up of ships, boats and floating structures or are entitled to avail credit of only Rs. 500/- PMT in terms of Notification 177 .....

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..... find that this issue has been decided by the Tribunal in a number of cases, one among them being in the case of Oswal Alloys v. C.C.E. - Final Order No. A/1076-1080/94-NRB and in the case of Upper India Steels v. C.C.E., Chandigarh reported in 1994 (74) E.L.T. 590. These orders have been followed in the case of C.C.E., Chandigarh v. M/s. B.P. Alloys P. Ltd. and M/s. G.S. Auto International Ltd. - .....

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