9911796707
TMI Blog2007 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal Nos. E/3586/2004, E/495 & 496/2005-Mum - F. O. Nos. A/727-729/2007-WZB/C-III/(SMB)/Mum - Dated:- 11-5-2007 - [Order per] - All these appeals arise out of same order as such they are being disposed off by a common order. M/s. Sant Gyaneshwar Steels Pvt. Ltd. and the appellants herein are manufactures of MS ingots. They used duty paid scrap of MS Section, turning, boarding and off-cuts. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original equipment manufacturers. However, the credit was availed on higher value i.e. the value at which the off- cuts were cleared by such original equipment manufacturers. The demands and penalties as per this notice were confirmed vide order dated 14-12-2001. The Commissioner (Appeals) upheld the orders and rejected the appeal filed. Hence the present appeals by the assessee and the two deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to sell the goods procured by him at whatever price he can obtain for such goods. If the dealer can obtain higher values for certain parts of the MS off-cut scrap by sorting the same, there can be no objection raised by excise authorities on that account. The left over scrap would be MS scrap off-cuts and that is not under contest. These left over goods can be sold to any assessee at the mutuall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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