1997 (7) TMI 369

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..... anam, Vice President]. This appeal is directed against the order of the Collector of Central Excise (Appeals), Hyderabad, dated 18-5-1992. Shri Bhushan Rao, the learned officer of Customs of the appellant company submitted that he will be confining his plea to only one show cause notice issued on 3-7-1990 pertaining to a sum of Rs. 2,99,200/- for the period mentioned in the show cause notice .....

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..... categories specified under the proviso to Rule 57G(2) namely, a factory or customs area or warehouse, the goods would be eligible to deemed Modvat credit. Alternatively, Shri Rao contended that the goods can never be construed to be recognisable as non-duty paid because the components out of which the scrap was generated had suffered duty. Therefore, to that extent there is an in-built duty paid .....

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..... of this case and in this view the impugned order is sustained and the appeal dismissed. 4. [Assent per : V.P. Gulati, Member (T)]. - I observe that the appellants on their own admission have been dismantling compressor parts and have been generating scrap falling under sub-heading No. 7602.00. The scrap falling under sub-heading 7602.00 in terms of Notification No. 185/88 as amended is exempted .....

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