9911796707
TMI Blog2008 (2) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable to pay duty - When the items are exempted under not. 49/47, there is no justification for including them in determining annual capacity of production - appellant is required to discharge duty on pro-rata basis- appeal is allowed - E/1013/2006 - 174/2008 - Dated:- 18-2-2008 - Shri T. K. Jayaraman, Member (T) [Order] -1. This appeal has been filed against Order-in-Original No.17/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end cuttings, mis-rolls, etc. It was urged that in terms of Notification No.49/97 CE dated 1.8.1997 wastes and scrap which arise in the course of manufacture of hot re-rolled products of non-alloy steel would not be liable to pay duty. In other words, the said Notification confirms exemption. Hence, the wastes and scrap should not have been taken into account by the Commissioner while deciding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification for including them in determining the annual capacity of production. There is merit in the contention of the appellants. Therefore, the annual capacity should be taken at 17313.920 M.T. by exclusion of quantity of wastes and scrap produced which is equal to 1004.12 M.T. Consequently, the annual capacity for the period from 19.11.1997 to 31.3.1998 should be decided on a pro-rata basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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