9911796707
TMI Blog2000 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Manager, Excise, for the Appellant. Shri Satnam Singh, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order of the Collector of Central Excise, Pune who has held that the appellants herein are not entitled to the benefit of Notification 275/88 in respect of scrap cleared from their own factory at nil rate of duty, and fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to nil rate of duty were excluded. Since the Department was of the view that the inputs were clearly recognisable as non-duty paid or chargeable to nil rate of duty, a show cause notice was issued on 8-5-1991, proposing recovery of Rs. 97, 863.57. The notice was adjudicated by the Assistant Collector who held that waste and scrap generated in Plant No. 1 (Kothrud) (68.82 MTs) of the appellants an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n kabari scrap. Hence this appeal. 3. We have carefully considered the rival submissions and perused the records. The appellants are confining their claim for exemption to the quantity of 141.370 MTs of scrap purchased from the open market. We find that the only allegation in the show cause notice regarding M.S. scrap purchased from the open market is that it is recognisable as being non-duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, we hold that the final products manufactured out of scrap purchased from the open market is eligible to exemption in terms of Notification 275/88. 4. In the result, we uphold denial of exemption on final products manufactured out of 68.82 MTs of scrap purchased from Plant No. l of the assessees and set aside the denial of the benefit of exemption to final products manufactured out of 141.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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