9911796707
TMI Blog1998 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : G.R. Sharma, Member (T)]. In the captioned reference application, the Revenue has pointed out that a point of law arises out of the order passed by this Tribunal. The point of law has been formulated as Whether the burden of proof that the goods are not non-duty paid in the case of conditional exemption is not on the assessee in view of the Hon ble Punjab and Haryana High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n RG 23A Part I the source and quantity of the waste and scrap of iron and steel but had made a consolidated entry for the quantity received during the whole month and since the scrap on which deemed Modvat credit was taken was not recognisable as being duty paid, the respondents were not entitled for such deemed credit. The lower authorities, therefore, disallowed deemed Modvat credit. In appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for the respondents. 3. We have examined the point of law stated to be arising out the order of this Tribunal. On close examination of the submissions made and the case law applicable to the facts clearly bring out that to examine whether the goods are not duty paid or duty paid it is only a question of facts. Once a stand was taken by the assessee that the goods were duty paid, it is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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