1996 (5) TMI 267

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..... lloys steel ingots. the appellant cleared the same after payment of duty to three different firms. The goods were returned as defective to the appellant by the customer by making endorsement on the gate passes on the back side. The appellants took Modvat credit on the basis of endorsement made on the gate passes. The Assistant Collector vide his order confirmed the demand for duty of Rs. 18,121.97 .....

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..... from the customers under the cover of gate passes on payment of appropriate duty. The counsel also relied upon the judgement of the Tribunal in the case of Plaza Steel and Alloys v. Collectors of Central Excise reported in 1993 (68) E.L.T. 213. In this case, the Tribunal held that steel ingots produced out of defective ingots are deemed to have been produced out of steel melting scrap. The facts o .....

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