1995 (10) TMI 152

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..... (T)]. This appeal is against the order of the Collector of Central Excise (Appeals), Madras. The short issue that falls for consideration in the appeal is whether the appellants are entitled to remove, scrap without payment of duty under exemption Notification 54/64-C.E., dated 1-3-1964. The relevant portion of the said Notification as reproduced by the learned lower appellate authority is .....

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..... ced out of the iron and steel on which duty had been paid. He however, fairly conceded that the molten iron brought into the factory did not suffer any duty. His plea is that the Notification does not envisage as to at what stage and by whom duty on the iron and steel items was to be paid and that it should be done at some stage in the hands of another assessee. He pleaded that duty on the steel a .....

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..... e assessee and the Notification benefit requires that the scrap is generated out of the duty-paid materials received by the assessee from another factory. In the present case, the appellants received molten iron which admittedly was not chargeable to duty and this molten iron received by the appellants cannot be held to be produced out of duty [sic.] steel. The wording of the Notification does not .....

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