9911796707
TMI Blog2002 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows : In"(4) exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods being hereinafter referred to as "final products") and falling under Item No. 25 of the First Schedule to the Central Excise and Salt Act, 1944 (of 1944) from the whole of the duty of excise leviable thereon under Section 3 of the said Act. Provided that such final products are made from any goods of the description specified in the corresponding entry in column (2) of the said Table (such goods being hereinafter referred to as "inputs" and falling under the said item on which the duty of excise leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85. The Appellants claimed that the inputs namely pieces of steel roughly shaped by action of rolling or forging fell under Sub-Item 8. By an Order dated 18th December, 1985, it was held that the Appellants were not entitled to exemption under the above mentioned Notification. The appeal filed by the Appellants before the Collector (Appeals) was allowed on 29th April, 1986. 4.The Collector then filed an appeal under Section 35B before the Customs Excise & Gold (Control) Appellate Tribunal. By the impugned order that Appeal has been allowed. It has been held that the inputs used by the Appellants cannot fall under Sub-Item 8 as that item only deals with products which are given a rough shape by the process of rolling and forging and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em would be waste or scrap if it could be only used for recovery of metal or used in the manufacture of chemicals. He admits that the ends of Flats are used by the Appellants for recovery of metal. He however submits that ends of Flats are being used by others for making various items like knives, forks etc. He submits that thus the ends of Flats could not be "waste and scrap". 6.We are unable to accept the submission of Mr. Jain. To claim exemption under the Notification No. 208/83 the Appellants have to show under what Sub-Item the inputs used by them fall. The Appellants have claimed benefit of the Notification on the ground that input falls under Sub-Item 8. In our view the ends of flats cannot be pieces which are roughly shaped by ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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