1999 (6) TMI 95

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..... he application for early hearing of this appeal was on the ground that the very issue has been decided in the case of the same appellant by a two-member bench of the Tribunal. On perusal of the appeal memorandum the application was granted and with the consent of both sides, the appeal itself was taken up for disposal. 2. The appellant took Modvat credit on receipt of final goods earlier cleared .....

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..... n states that the wording used as off cuts and nacked sheets do not include scrapped final goods. He submits that the Assistant Commissioner in his findings also has held in this way. Shri Willingdon states that the fact that defective sheets were declared by the assessees as inputs has been accepted as stated by the Commissioner in the impugned order. I have seen the copy of the declaration place .....

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