1998 (9) TMI 158

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..... ember (T)]. - The respondent in this appeal is M/s. Sharp Alloys Ltd. It received various consignments, originally stated by the manufacturer to be rounds of non-alloy steel, from the person to whom the manufacturer consigned these consignments. The record shows that the various consignees rejected the consignment on the ground that they were not in conformity with the specifications ordered. Th .....

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..... t and sold them to the respondent. They were covered by the Modvat declaration and therefore credit was rightly taken. Hence this appeal by the department. 3. We have heard the departmental representative. 4. The grounds in the appeal is the reiteration of the basis of the notice, that what was received was scrap and not rounds. This is sought to be supported by contending that the res .....

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..... ere is nothing to show that the consignees worked on the goods in order to change their shape or size. The contentions that the assessee normally uses scrap as raw material which has not been substantiated by any material and therefore cannot be accepted. More than 20 consignments were received by the respondent. Nothing prevented the department from enquiring into the matter to ascertain the corr .....

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