1999 (1) TMI 256

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..... nt. [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 177/86 dated 1-3-1986 as amended. 2. We have heard Shr .....

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..... umber 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. - Final Order No. A/1540-1541/95-NB dated 20-12-1995. Followin .....

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