2004 (11) TMI 108

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..... hat Appellants were not entitled to Modvat deemed credit - Decided against assessee. - 767 of 1999 - - - Dated:- 3-11-2004 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. [Order]. - This Appeal is against the Order of the Customs, Excise and Gold (Control). Appellate Tribunal (in short "CEGAT"), Mumbai dated 15th June, 1998. The Appellants were purchasing metal scrap from the m .....

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..... the decision of its Larger Bench, has dismissed the Appeal by the impugned Order. 3. We see no substance in the submission that duty had been paid on the sheets which were utilised in making brass and copper utensils. The product purchased by the Appellants were not sheets. They purchased scrap of brass and copper utensils. On these items admittedly no duty was payable. In our view, CEGAT is ri .....

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