9911796707
TMI Blog2001 (2) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... e have the same common points and the respondents being the same, they are being disposed of by this common order. 2. Respondents requested for disposal on the basis of the written submissions made. I have heard Smt. Reena Arya, SDR, for the Revenue. 3. The respondents were using brass copper scrap purchased from the market as inputs. Deemed Modvat credit was provided for on such inputs in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees had suffered duty. The assessee then filed appeals. The Commissioner observed that the deemed credit facility was extended considering the practical difficulties in recognising market scrap as duty paid or otherwise. He observed that the onus of establishing that the goods were not duty paid vested with the department. This onus not having been discharged, he allowed the appeals of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case. 5. I have seen the direction of the Board reproduced in Vol. 60 of the E.L.T. at pages 30-34. The legality of the proclamation of the Board that the deemed credit on the scrap purchased from the open market was not admissible is extremely doubtful. 6. In the scheme of Modvat, the credit of duty paid could be taken on the basis of documents evidencing such payment. In the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the provision was made that where the goods were clearly recognisable as non-duty paid, then the credit would be deniable. If this denial is to be exercised, then in each case the officer has to physically examine the stock received by the user and then identify the goods which would attract duty and then further segregate them into duty paid or non-duty paid. This is a basic task to be done. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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