9911796707
TMI Blog2000 (1) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals filed by M/s. Him Ispat Ltd., the common issue involved is whether the side slits arising during the manufacture of cold rolled strips in coils out of hot rolled strips are waste and scrap of iron and steel classifiable under Heading 72.04.90 of the Schedule to the Central Excise Tariff Act. 2.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d scrap would generally be used for remelting and apparently would not cover rerollable scrap; that in Appeal No. E/264/93-B, the Collector (Appeals) confirmed the Adjudication Order holding that the Appellants could not prove that waste and scrap was used for remelting purposes. In Appeal No. E/3037/92-B the Collector (Appeals) has remanded the matter to the Assistant Collector as refund was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is required to discharge duty as off cuts under Heading 72.10 and is not waste and scrap as claimed by the Appellants. 4. Countering the arguments, Shri M.P. Singh, Learned D.R., submitted that process of generating off cuts does not bring into existence waste and scrap; the product obtained is sheet only and as Modvat Credit of duty paid on inputs was availed of, they have to discharge t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that "the product in dispute is required to discharge duty as off cuts under Heading 72.10 and is not waste and scrap as claimed by the Appellants." Following the ratio of both these decision we hold that the product in question is classifiable under Heading 72.10 of CETA and duty is to be discharged accordingly. If any amount of duty becomes refundable, the same has to be refunded to the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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