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TMI Blog2006 (6) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M. Veeraiyan, Member (T)]. This is a Department s appeal against the order of the Commissioner (Appeals) No. 310-312(RM) CE/JPR/2004 dated 10-6-2004. 2. None appears for the respondent. Heard the learned DR. 3. (a) In this case M/s. Jain Metal Components (P) Ltd. (not an appellant before us) procures duty paid waste and scrap-takes credit of the duty paid; clears the said sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain Metal Components (P) Ltd. and duty shall be paid by M/s. Jain Metal Components before clearance to Alcobex Metals Ltd. It is also conceded that the duty so paid is available as credit to M/s. Jain Metal Components (P) Ltd. in case of waste and scrap sent under Notification 214/86 to Alcobex Metals Ltd. According to the Department, the rods manufactured out of waste generated as above, require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated in terms of Notification No. 214/86-CE, Commissioner (Appeals) dropped the proceedings in respect of demand from M/s. Alcobex Metals Ltd. The view that scrap and waste arising at the end of M/s. Jain Metal Components (P) Ltd. has to be treated only as final product and not as input for moving under Notification No. 214/86-C.E. is not correct. 7. Therefore, we do not find any merit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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