1998 (7) TMI 278

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..... e assessee proposing denial of Modvat credit on the ground that inputs viz., "pieces roughly shaped of iron and steel" could not be used in the manufacture of the final products such as bars iron and non-alloy steel. 2. The Assistant Collector adjudicating upon the notice held that the products of the assessee were products rolled and that the pieces of roughly shaped of iron and steel can o .....

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..... d rolled by it after being heated. The Government's order No. 343/89, dated 1-6-1989 permitted credit to be taken on rerollable material on iron and steel purchased from outside without production of documentary evidence of payment of duty. Since it has not been shown successfully these are not rerollable material credit could not be denied. I, therefore, decline to interfere. 5. Appeal dism .....

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