1999 (6) TMI 133

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..... r : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Mazgaon Containers & Fabricators Pvt. Ltd., the matter relates to the duty liability on the waste and scrap arising out of the Iron and Steel sheets/strips/coils during the course of manufacture of metal containers. The appellants were bringing duty paid Iron and Steel sheets/strips/coils and were availing of the facility of Modvat credi .....

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..... ring Shri R.K. Sharma, SDR. 3. We find that there is no dispute about the facts of the case. The appellants had brought iron and steel sheets, strips and coils from outside and have taken Modvat credit in respect of the Central Excise duty paid thereon. 4. In the course of manufacture of metal containers, waste and scrap has arisen. The appellants have claimed that the waste and scrap .....

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..... orma credit had not been availed of. As the appellants has availed of the facility of Modvat scheme, we find that the benefit of full exemption was not available to the waste and scrap in question. 8. Keeping in view the facts and circumstances of the case, we do not find any merit in this appeal and the same is rejected. Ordered accordingly. Order dictated & pronounced in the Open Court on .....

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