9911796707
TMI Blog2001 (12) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. The respondents were manufacturers of iron and steel products viz. bars falling under CSH 7209.90 and flats exceeding 5 mm in thickness falling under CSH 7209.20 up to 28-2-1988 and thereafter falling under CSH 7215.90 and CSH 7209.90 respectively, of the Schedule to the Central Excise Tariff Act, 1985. The products were manufactured by re-rolling iron and steel scrap obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the above Notifications to the assessee. Hence the present appeal of the Revenue. 2. Examined the records and heard both sides. 3. Each of the Notifications under reference exempted, inter alia, iron steel products like those of the present respondents from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises Salt Act 1944, provided such goods (fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. 4. Ld. SDR has sought to support the Assistant Collector s decision, by relying on the meaning of waste and scrap given in Note 6(a) to Section XV of the CETA Schedule as also on Final Order No. 993-994/99-B, dated 13-9-1999 passed by a co-ordinate Bench of this Tribunal in the case of Adarsh Steel Re-rolling Mills [Appeal Nos. E/391/87 E/3729/90]. She has also relied on yet another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant seeks to put the assessee s re-rollable scrap, was falling under CET Heading 72.03 during an earlier part of the period of dispute and was under Heading 72.04 for the rest of the period. The Board s circular has held that Heading 72.04 would cover only such waste and scrap as would generally be used for re-melting and consequently would not cover re-rollable scrap and, further, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel Industries case, the same Bench held that re-rollable scrap was not specified as an input in the Table annexed to Notification No. 202/88-C.E. and hence the benefit of exemption under the Notification would not be available to the final products made from such scrap. Thus there appears to be a conflict of views (on the issue before us) between co-ordinate Benches of the Tribunal Registry is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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