https://www.taxtmi.com/caselaws?id=81362 The appeal was allowed, and M/s. Bajaj Auto Limited was deemed eligible for the refund of duty paid on Aluminium and Copper scraps under Notification Nos. 182/84-C.E. and 172/84-C.E. The Judge emphasized that the scraps were exempted from duty under the Notifications and that the Asstt. Collector erred in considering Modvat issues. The duty paid on scraps before 2-11-1987, mistakenly, should be refunded under Section 11B of the C. Ex. and Salt Act, 1944 if admissible. en-us Mon, 11 Feb 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81362 The appeal was allowed, and M/s. Bajaj Auto Limited was deemed eligible for the refund of duty paid on Aluminium and Copper scraps under Notification Nos. 182/84-C.E. and 172/84-C.E. The Judge emphasized that the scraps were exempted from duty under the Notifications and that the Asstt. Collector erred in considering Modvat issues. The duty paid on scraps before 2-11-1987, mistakenly, should be refunded under Section 11B of the C. Ex. and Salt Act, 1944 if admissible. Case-Laws Central Excise Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81362