2000 (8) TMI 587

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..... The issue involved in this appeal preferred by Revenue is whether the exemption under Notfn. No. 208/83-C.E., dated 1-8-1983 is available to the finished products made out of waste and scrap purchased from the market. 2. When the matter was called, no one was present on behalf of the Respondents, M/s. Chamundeswari Steel Rolling Mills. In fact all the notices issued to them for hearing ha .....

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..... . No. 208/83-C.E. 3. We have considered the submissions of the ld. DR and perused the records. Notfn. No. 208/83 exempts final products from payment of duty subject to the condition that the goods are manufactured out of inputs specified in the Table annexed to the notification. Waste and scrap of iron and steel falls under Heading 7204 of the Schedule to the Central Excise Tariff which is not m .....

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