9911796707
TMI Blog1998 (2) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... 7203.20. The appellants filed with the Assistant Collector request for grant of deemed credit in terms of the Government order dated 7-4-1986 vide their letter CE-9/2248, dated 20-6-1986 in response to which the appellants received A.C. s letter dated 18-7-1986 giving directions not to take credit on `old and used scrap of iron and steel received by the appellants. However, according to them, deemed credit was admissible on `waste and scrap of iron and steel as the same fell under Heading No. 72.03 of the Tariff and which was very much included in Col. (2) and (3) of the Table annexed to the Government s Order of 7-4-1986. They informed the Supdt. that they were availing the facility of deemed credit under Rule 57G(2) as they were legall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en as credit. The appellants are not guilty of any act of omission or commission. 3. It was also his contention that the observations of the adjudicating authority that Heading No. 72.03 covers only fresh scrap of iron and steel which arises in the steel plants and which is required to pay duty under sub-heading Nos. 7203.10 and 7203.20, is not supported by any legal basis. His reference to the definition of `waste and scrap as at Serial No. (ix) of the Notes below Chapter 72 as being supportive of his aforementioned observations appears to be misconceived. The observations of the adjudicating authority that the said old and used scrap material purchased from the market consists of waste and scrap which is exempt from the whole of the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecognisable as being non-duty paid or charged to nil rate of duty. Heading No. 72.03 covers only fresh scrap of iron or steel which arises in the steel plants and which is required to pay duty under sub-heading No. 7203.10 and 7203.20. This is supported by the definition of waste and scrap in Serial No. (ix) of note below Chapter 72. (On the other hand, old and used waste and scrap is not only fit for recovery of metal but is also fit for recovery of impurities, other metals and other residue etc.). Hence only that waste and scrap purchased from the market which falls under the prescribed headings which is exempt from whole of the duty of excise under Sl. No. 3 of the Table annexed to the Notification No. 54/86-C.E. dated 10-2-1986. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in case they were aggrieved, they ought to have filed an appeal. However, it is apparent that they continued to do so in spite of Supdt. s letter asking them not to take any deemed credit on such old and used iron and steel and advising them to adjust on this count in the PLA. 8. Learned Counsel has stated that the appellants prayer for passing an appealable order remained un-answered. In this respect while it is true that in the normal course, the A.C. should have issued a formal speaking order, particularly when it was so requested. However, since under the Act, any decision or Act with which a person is aggrieved could be challenged before the proper appellate authority, nothing prevented the appellants from adopting this course. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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