9911796707
TMI Blog2002 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... The said steel coils after de-coiling is cut to requisite sheet length and thereafter used by the appellant for making stampings . Certain portions of the sheets only get consumed in this process. The left over portion, after making the stamping are sent out to their sister concern which is the subject matter of appeal in Appeal No. K/908/2000. They have discharged duties on such removals as it appears from the Show Cause Notice as the rates applicable to waste and scrap of iron and steel . The show cause notice was issued requiring them to show cause why the differential duty on the inputs removed as waste and scrap by them after processing the steel sheets by stamping and using the stampings in their factory and removing the left ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are taken for stamping , resulting in different shapes and sizes of the remainder portion of sheet. This position is not questioned by both sides. Therefore it can be safely concluded that the inputs, on which credit has been taken, had been processed and what is not to be further processed, as per the desire of the appellants, is being removed to their sister unit for further processing and used at that place or to the market, by declaring the various sizes on the sale invoices. Once the inputs on which credit has been taken and they are issued for processing, and processors have been undertaken on them, then the useful resultant products intermediate or final are taken up for further manufacture or removal. The remnant inputs after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty is the same and no further demands of duty/credit reversal could therefore be made under Rule 57F(4) induces us to conclude, that the demands as made cannot be upheld. (c) Since we cannot find any reason or cause to sustain the demands under Rule 57F(1)(ii), as proposed in the notices and made by the ld. Commissioners, nor can we find any short payment of duty/reversal of credit under Rule 57F(4), we cannot therefore come to any finding of imposition of any penalty under the provisions of the Central Excise Act or rules made thereunder. The penalties as imposed are required to be set aside. When there is no demand there could be no order on interests. 3. In view of our findings, the impugned orders are set aside and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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