1996 (9) TMI 413

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...., for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order-in-appeal passed by the Collector of Central Excise (Appeals), Ghaziabad, dated 22-11-1994. A notice for hearing was duly issued to the Respondent but neither any appearance was caused nor there was any other communication requesting for adjournment or otherwise. Hence, we perused....

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....n had been drawn. The respondents had in their defence cited Order-in-Appeal No. 704/93, dated 30-11-1993 passed by Collector (Appeals) in their case but the A.C. found that it was distinguishable; hence he confirmed the demand. 3. The Collector (Appeals), however allowed the appeal observing that the ratio of his Order-in-Appeal No. 704/93 in the case of the same factory applied to the pr....

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....ttings of tin and tin plates. 6. We have considered the above submissions. We observe that the Section Note 6 cited by the ld. D.R. and relied upon by the A.C., there are two sub-clauses - 1. `Metal waste and scrap from the manufacture or mechanical working of metals' 2. `Metal goods definitely not usable as such because of breakage, cutting-up wear or other reasons'. Therefore, the words ....

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....nd sold in the normal course as a commodity in the market indicates that it has some use and some value. Therefore merely because it could find some use it could not be said that material will come out of the definition of waste and scrap. 8. Secondly, the process of manufacture of items like sieves, buttons, toys and kajal ki dibbi etc. would also involve subjecting these trimmings and cu....