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1 - 10 of 11 (0.51 seconds)Digambar Foundary vs Commissioner Of Central Excise on 30 March, 2000
19. Shri Seth continued to submit that the benefit should not be denied to the assessees who had crossed the turn over limit of Rs. 75 lakhs firstly against the bulk of the show cause notice this issue was not raised and secondly that the wordings of the exemption order did not suggest such denial. On this ground he distinguished the larger bench decision of the Tribunal in the case of Digambar Foundary v. CCE - 2000 (118) E.L.T. 85. It was his further submission that the denial of Modvat credit on the inputs purchased from dealers in the open market on the presumption that the goods in turn must have been bought from ship breakers was entirely untenable.