1997 (5) TMI 185

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....espondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Antifriction Bearings Corpn. Ltd., the matter relates to the duty liability on the waste and scrap arisen during the course of manufacture of roller bearings from the inputs seamless rings. The appellants received duty paid seamless rings and availed Modvat credit. When the seamless rings were processed to manufa....

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....gs which were classifiable under sub-heading No. 7308.90 of the Tariff. Under Notification No. 54/86-C.E., dated 10-2-1986, it was provided that the waste and scrap other than mill scale was exempt from duty if such waste and scrap (other than mill scale) had arisen from : (i) goods falling under Heading or sub-heading Nos. 72.01 to 72.13 (excluding sub-heading Nos. 7210.20 and 7212.60), 7301.00, ....

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.... the scrap had arisen from the final products i.e. ball and roller bearings and not from the inputs seamless rings. We consider that this view taken by the learned Collector of Central Excise (Appeals) is not correct. After final products have been manufactured, there was no question of waste and scrap arising thereafter. The waste and scrap was generated when the seamless rings were processed to ....