2000 (3) TMI 62

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..... 00/- under the Central Excise Act has been raised for the purchases made by the petitioner for the period of August, 1992 to February, 1994 on the ground that old and unserviceable rails purchased by him as waste and scrap from the Railway Department for purposes of rerolling is not shown to be duty paid. The appeal filed against the order passed by the Adjudicating Authority was dismissed by the .....

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..... steel material purchased from outside and lying in stock on or after 7-7-1992 Modvat credit is admissible….. The applicant appeared to have a strong prima facie case on merits and even if the old and unserviceable rails are treated as waste and scrap exempted under Notification No. 171/88-CE as held by the learned appellate court, they will not be treatable as non-duty paid in terms of judgment in .....

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..... h a relief could not be denied to the petitioner specially when admittedly the petitioner had purchased old and unserviceable rails from the Railway Department. 6. The petition is, therefore, allowed. Order of the Tribunal dated 12-1-2000 is quashed. Application for waiver-cum-stay moved by the petitioner before the Tribunal is allowed and the petitioner is granted unconditional stay on the reco .....

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