9911796707
TMI Blog1997 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ALLD/95, dated 29-12-1995 passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. The respondents made a request to decide the appeal on merit. 3. Heard Shri D.K. Nair, JDR. 4. M/s. Roll Tubes Ltd., Chaudagra, Bindki Road, Fatehpur (Respondents) are engaged in the manufacture of Pipes and Tubes falling under sub-heading No. 7306.90 of the Central Excise Tariff Act, 1985 and are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rule 57-I of Central Excise Rules, 1944. 7. Without waiting for the decision of Show Cause Notice dated 7-7-1994 the party filed an appeal to the Collector (Appeals), Central Excise, Collectorate, Allahabad which was rejected the appeal as infructuous vide Order-in-Appeal No. 111-CE/APPL/ALLD/94/2595, dated 20-10-1994 and remanded the case to the Assistant Commissioner, Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder and the ld. Commissioner (Appeals), Central Excise vide impugned order set aside the Order-in-Original and allowed the appeal. 9. Ld. JDR submits that ferrous waste and scrap which was lying in the respondent s factory premises related to the period before 1-3-1994 during which it was exempted from duty under Notification No. 171/88-C.E., dated 13-5-1988 and the final product (pipes and tub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the existence of such ferrous waste and scrap on 1-3-1994. The Commissioner of Central Excise in the impugned order allowed the appeal on the ground that Rule 57H lays down the condition that is such input are lying in the stock or which received in the factory on or after the first day of March, 1994 and if such imputs are used in the manufacture of final product which are cleared fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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