- (1.) Heard learned counsel for the parties.
(2.) This appeal has arisen out of the order of the Custom Excise and Service Tax Appellate Tribunal dated 1st February, 2006 allowing the appeal of the respondent manufacturer in respect of duty levied on removal of MS Scrap on its clearance from the manufacturer's factory.
(3.) The substantial questions of law framed at the time of admission reads as under :- "Whether in the facts and circumstances of the case particularly keeping in view of the order of Adjudicating Authority concerning the confirmation of demand by reversal of Modvat Credit by the assessee in respect of MS heavy scrap of capital goods on which Modvat Credit have been availed by the assessee was justified in drawing inferences against the revenue by observing that the claim of the assessee about scrap in question being of building material and use of capital goods on which no Modvat Credit has been taken is not controverted.";