1999 (6) TMI 82

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..... ged in the manufacture of iron and steel products falling under Chapter 72 of the Schedule to the CETA 1985, and are availing Modvat credit facility under Chapter V-AA of the Central Excise Rules, 1944. They availed Modvat credit on MS scrap and steel scrap (re-rolled) falling under CET sub-heading 7204.90 which did not appear to be admissible to a re-rolling mill as scrap falling under the above .....

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..... lling under CET sub-heading 7204.90 as one of the inputs for the manufacture of their final products. They have caregorically stated in the reply to the show cause notice and before the authorities below that they are rolling the steels and scrap received by them from various suppliers and in fact the duty demands have been raised on the basis of their own records viz. their RG 23A Part I and Part .....

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..... rmined at the appellants end based on their satisfying the authorities about its use in or in relation to the manufacture of the notified finished products in their factory. The appellants cannot be ruled out the benefit of Modvat credit in case they are able to satisfy the authorities about the end use as above. In the above view of the matter I hold that the learned lower authority was in error .....

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