2004 (5) TMI 470 - AT - Central Excise

Summary

The applicants requested a decision on their application for waiver of pre-deposit of duty and penalty. They argued that Modvat credit was denied for waste and scrap of aluminum, but they declared aluminum falling under Chapter 76 of the Central Excise Tariff, which covers waste and scrap. The Tribunal found a strong prima facie case in their favor and waived the pre-deposit of duty and penalty. Adjourned for further arguments to 7-7-2004.