2001 (4) TMI 349 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, dismissed the Reference application by M/s. Raj Steels regarding the availability of deemed credit on used and rejected re-rollable material of Iron & Steel sold as scrap by Railways. The Tribunal held that such material is non-duty paid, thus the appellants are not entitled to the benefit of the deemed credit order. The application was dismissed based on a previous Reference order by the Tribunal.