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TMI Blog1998 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - In this appeal filed by M/s. Bansiwala Iron & Steel Rolling Mills, the matter relates to the Modvat credit in respect of the inputs i.e. iron & steel scrap obtained from breaking up of the ship. The Revenue had contended that the inputs received by the appellants were obtained from breaking up of the Indian ships and that by virtue of the second proviso No. 2 under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scrap was obtained from Indian made ships had not referred to any material on the basis of which he had come to such decision. He also referred that the burden in such a case was not on the assessee but on the Department. 3. In reply, Shri T.A. Arunachalam, JDR, submitted that the allegation in the show cause notice was clear and the allegation was that the appellants have taken Modvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise (Appeals), New Delhi, had observed that the invoices submitted by the appellants did not reveal that the scrap was obtained by breaking up of the foreign ship. Shri B.L. Ghai, Partner of the Firm, submitted that there was no evidence with the Revenue that the scrap was obtained by breaking up of the Indian ship and that in the absence of any material the benefit of doubt should have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved is Rs. 33,181/-. A penalty of Rs. 5,000/- had also been imposed on the appellants. 9. Taking into account the submissions made by the appellants, I consider it to be a fit case for remand to the jurisdictional Asstt. Commissioner who should re-examine the matter in the light of the submissions made by the appellants and after giving an opportunity of personal hearing should decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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