1998 (9) TMI 158 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department against M/s. Sharp Alloys Ltd. for taking credit of duty paid on goods received as scrap. The consignees rejected the goods and sold them to the respondent, covered by Modvat declaration. The Tribunal found no evidence to challenge the Commissioner's finding that the goods were sold as scrap without any alteration, leading to the appeal being dismissed.