2007 (12) TMI 35

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..... s manufactured some dutiable wagons – held that exemption is available - moreover appellants have proportionately paid the duty on portion of waste and scrap, which are used in respect of dutiable wagons - E/571/2004 - A/1997/KOL/2007 - Dated:- 6-12-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapathy, Member (T)]. - 1. Heard .....

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..... ory for recycling, the appellants have claimed exemption under Notification No. 89/95-C.E., dated 18-5-95. However, it is the contention of the Revenue that this Notification is not applicable to the appellants in the present case, in view of the fact that the appellants manufactured some dutiable wagons. On the other hand, it is the claim of the appellants that portion of waste and scrap, which a .....

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