9911796707
TMI Blog1997 (10) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the Order-in-Appeal passed by the Commr. (Appeals), Central Excise. In the impugned order, the Commr. (Appeals) allowed the appeal filed by the respondents and held that the respondents are entitled for the benefit of Modvat credit on the brass scrap though in the declaration, it was declared as copper scrap. 2. Ld. JDR appearing on behalf of the appellant Commr. submitted that cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Heading 74.04. They had taken the benefit of Modvat scheme on the brass scrap also. The appellants are also objecting in respect of the Modvat credit taken on brass scrap on the ground that it has not been declared in the declaration as inputs. The Commr. (Appeals) in the impugned order held as under : On going through the records of the case including the memo of appeals and submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap. 5. From the tariff heading, it is clear that no definition of brass scrap has been given. Section Note 4 provides that an alloy of copper is required to be classified in the heading of copper. 6. In the present case, the respondents have declared copper scrap and also given the tariff heading and the Section Note 4 provides that an alloy of copper is to be classified in the heading of cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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