2018 (8) TMI 1081

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..... eared the goods under exemption. Therefore, the final product is not exempted under the said notification - Held that:- It is a trite law that if the material is purchased from the market, it should be considered as deemed duty paid only unless proved otherwise. There is a factual error in the show cause notice itself that there is an allegation that they have purchased the material from the ship .....

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..... purchased the raw material i.e. scrap from the ship breaking unit who have cleared the goods under exemption. Therefore, the final product is not exempted under the said notification. Accordingly demand was confirmed and the same was upheld by the Commissioner (A). Hence, the appeal is before us. 2. Shri Paresh Sheth, Ld. Counsel appearing on behalf of the appellant submits that they have purcha .....

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..... We observe from the records that the appellant have submitted the invoices of the scrap which clearly shows that the re-rollable scrap was not purchased from ship breaking unit but from various scrap traders from the market. Though the invoices were submitted by the appellant before the Commissioner, the same has not been considered. It is a trite law that if the material is purchased from the ma .....

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