ORDER
P.S. Bajaj, Member (J)
1. In this appeal the Appellants have contested the denial of the Modvat credit of Rs. 28,024/- to them by the Commissioner (Appeals) through impugned Order. I have heard Shri S.K. Jain, Partner of the Appellant company and the learned D.R. The Credit had been availed by the Appellants on the invoices issued by M/s. K.L. Steel Ltd. from whom they purchased scrap. The plea taken by the Appellants is, that in fact, the goods were re-rollable material which was utilized by them in the manufacture of their final product after re-rolling. This plea has not been accepted by the authorities below for want of corroborative evidence. Since the supplier in the invoices has given the description of the goods as scrap, in my view, the lower authorities have rightly denied the Modvat credit, specially when he later on had not given any evidence in the form of affidavit, that the goods were in fact re-rollable material. Therefore, the Modvat credit had been rightly denied to the appellants. The impugned Order is upheld. Appeal is dismissed.
(Dictated & pronounced in the Open Court.)