9911796707
TMI Blog2000 (7) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... -1988 which grants exemption to the final products manufactured out of re-rollable scrap like bars, rounds, etc., purchased from the market. However, the notification does not apply to those inputs which are recognizable as non-duty paid. The Tribunal in the case of CCE, Guntur v. Choday Apparaw Steel Re-Rolling Mills - 1989 (44) E.L.T. 70 (T) which was followed in Tigrania Metal and Steel Ltd. v. C.C.E. - 1994 (73) E.L.T. 76 (Tribunal) = 1994 (50) ECR 437 has denied the notification in respect of scrap obtained from ship breaking units. These judgments have been upheld by the Apex Court. 3. Appellants in their submission before the Commissioner had admitted that they were purchasing from the market rods, bars, angles, squares and other s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of Saphire Steels (P) Ltd. - 1994 (71) E.L.T. 1049; Chamundi Steels Re-Rolling Mills -1996 (81) E.L.T. 563 (T) = 1995 (56) ECR 271; Apex Steel (P) Ltd. - 1995 (80) E.L.T. 368 (T) = 1995 (60) ECR 332 and Bajrang Steel Rolling Mills - 1995 (56) ECR 258. They clarify that Modvat credit is required to be granted in respect of those items which are not entitled for the benefit of Notification No. 202/88 and where they have paid duty on the final product. This contention has been accepted in their own appeal vide Final Order No. E/435/95-B, dated 31-10-95. That issue was remanded for de novo consideration in the light of Tribunal judgment already referred to supra. Ld. Advocates further point out that all the inputs used by them were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e descriptions given in column 2 of the table to notification as inputs. Unless it is complied with, the benefit of notification cannot be extended. Further finding is that appellants end product is M.S. Rounds and Flats. These two items, also as rightly pointed out by the Asstt. Collector, do not figure in the description of the final products in column 3 of the table to the notification. Therefore, the finding that M.S. Rounds and Flats are products by themselves and they cannot be categorised as semi finished products of non-alloy steel given by both the authorities is required to be upheld. 6. On careful consideration of the submissions and on a perusal of the judgments cited, we notice that Commissioner (Appeals) orders were all prio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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