1997 (10) TMI 255

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..... : Shiben K. Dhar, Member (T)]. All these appeals directed against the common order in appeal were heard together and are being disposed of by this common order. 1.2. The issue relates to admissibility or otherwise of the exemption on scrap and wastes arising during the manufacture of metal containers. 2. Arguing on behalf of the Revenue the ld. DR submits that the appellants have take .....

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..... eadings 72.01.20, 72.12.60), 73.01, 73.02.10, 73.03, 73.04, and 73.07, 73.08 and ingot moulds of Heading 84.54 on which duty of excise on the additional excise duty has already been paid but credit of such duty has not been taken. In the alternative, clause (ii) of the proviso against Sl. No. 1, however, exempt wastes and scrap arising from goods falling under any heading number to the schedule ot .....

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