TaxTMI 
TaxTMI 
1997 (7) TMI 596
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....for the Respondent. [Order]. - Appellant filed this appeal against Order-in-Appeal No. 127-CE/KAN/95, dated 28-12-1995 in the impugned order the benefit of deem credit order in respect of brass scraps was denied on the ground that the scrap is generated on account of collection of unserviceable household articles, parts/accessories of some machinery/equipment rendered unserviceable as ....
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....the basis of Challan of scrap dealers which does not appeared to have generated due to conscious manufacturing activity in the factory of production and are, therefore, clearly recognisable as non-duty paid. After adjudication the demand was confirmed. The appellants filed appeal the same was dismissed. 3. Ld. Counsel appearing on behalf of the appellant submit that they were claiming the ....
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....hased from the open market and it was decided that broken metal contained/broken metal, parts, broken motor cycle parts etc. are not generated due to conscious manufacture activities in the factory and are, therefore, clearly recognisable as non-duty paid. He submits that the appellants took deem credit on the scrap consisting of unserviceable household articles, parts, accessories of some machine....
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....at the scrap consisted of broken machinery parts etc. This belief is apparently borrowed from the Trade Notice No. 19/93 of the Kanpur Central Excise Collectorate. This plea was repeatedly made before the original authority but she did not even examine the various submissions made by the assessees before her. On these observations I hold that the original authority's relief that the goods being pa....