9911796707
TMI Blog2000 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Union Carbide (I) Ltd., a Division of National Carbon Company, the matter relates to the classification of zinc waste and scrap removed by the appellants. The appellants are engaged in the manufacture of dry cell batteries (primary cells) and were availing of the benefit of Modvat credit on the zinc calot and other inputs. Some of the bat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed as early as in the year 1993, we proceed to deal with the matter on merits after hearing Shri G. Srikumar, learned SDR. 3. We find that the facts are not disputed. The appellants were bringing inputs and were availing the benefit of Modvat credit. Battery cells which were rejected were hammered and consciously converted into waste and scrap and no duty was paid and no Modvat credit w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be reversed even in case where the final product was dutiable when credit was taken but subsequently became eligible for exemption when cleared.
4. As we consider that on merits the view taken by the learned Collector of Central Excise (Appeals) did not suffer from any infirmity, we do not find any merit in this appeal and the same is rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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