9911796707
TMI Blog2003 (12) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER [Order per : C.N.B. Nair, Member (T)]. - The appellant, as a small-scale unit, engaged in the manufacture of brass parts which are liable to central excise duty under Chapters 74, 83, 84, 87 etc. As a small-scale unit, they are eligible for exemption under Notification No. 1/93, dated 28-2-93. 2. During the manufacture of parts, certain amount of metal becomes waste and sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants is that since they are reconverting the waste and scrap into original metal, though at another manufacturer's premises under Rule 57F(5) of Central Excise Rules, 1944, the value of the scrap so used should be treated as excludible under Explanation 6 of the Notification No. 1/93. The appellants have also relied on several decisions in support of their claim. 4. As against this, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consumption by the appellant. It is their submission that mere carrying out of some process outside the factory should not lead to loss of a benefit rightly entitled to the appellant. Appellant's submission is that exemption Notification should be read in its entirety and considered as a whole and in a manner so as serve its object and purpose as held by the Apex Court in the case of Tata Oil Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the parts. Waste and scrap cannot be called specified goods manufactured by the appellant. That being the case, the value of waste and scrap cannot find a place while computing aggregate value of the specified goods produced and cleared by the appellants. That also goes against the object and purpose of the notification. 8. In the view we have taken above, the appeal succeeds and is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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