9911796707
TMI Blog1999 (3) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. In all these appeals, common question and facts are involved. Hence, they are taken-up together for disposal as per law. By Order-in-Appeal No. 30/98 to 33/98, dated 23-6-1998, the Commissioner (Appeals) has confirmed four Orders-in-Original pertaining to confirmation of demands on clearance of empty drums made by appellants. Appellants had imported degraded Lubricating Oil in met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces demanding duty on the metal drums/containers cleared, classifying them as scrap under Chapter No. 72 of C.E.T. The Asst. Commissioner in the impugned order held that these metal containers are being cleared as waste and scrap without payment of duty and Rule 57F prescribes the manner of utlilization of credit which states that only waste arising of processing of inputs on which credit has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the empty drums/barrels which were removed after availing the Modvat credit. The issue was also similar in both the cases. 2. Learned Advocate appearing for the appellants submits that the South Regional Bench in the case of West Coast Industrial Gases Ltd. has recalled the order on being pointed out the mistakes made therein. Ld. Counsel furnishes a copy of the order recalling the earlier or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ental view. 4. On careful consideration of the submissions, we notice that the Commissioner had followed the Tribunal judgment in the case of West Coast Industrial Gases Ltd. as reported in 1996 (83) E.L.T. 358. This judgment has since been recalled as reported in 1998 (104) E.L.T. 478 and after re-hearing, the appeal was allowed by Order No. 1821/98, dated 16-9-1998 [1999 (108) E.L.T. 383 (T)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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