Exemption on scrap duty denied where set-off had already been availed under the relevant notification.

Duty on scrap arising in the manufacture of cold rolled stainless steel strips was examined in the context of duty-paid hot rolled strips and the set-off already availed under Notification No. 75/67. The Tribunal treated the question of exemption under Notification No. 54/64 as covered by an earlier decision on the same point and accepted the departmental view. As a result, the benefit of Notification No. 54/64 was not available on these facts, and the levy on the scrap remained undisturbed.

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Issues: Whether duty was payable on scrap generated in the manufacture of cold rolled stainless steel strips from duty-paid hot rolled strips, and whether the benefit of Notification No. 54/64 was available when set-off had been availed under Notification No. 75/67.

Analysis: The dispute turned on the applicability of the claimed exemption in the context of the set-off already taken by the appellants. The matter was treated as covered by an earlier Tribunal decision on the same point, and the departmental position was accepted on that basis.

Conclusion: The benefit of Notification No. 54/64 was not accepted in the present facts, and the appeal was dismissed.

Final Conclusion: The departmental view prevailed on the exemption issue, leaving the levy on the scrap undisturbed.

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