1997 (7) TMI 369

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....or Thyagaraj, SDR, for the Respondent. [Order per : S. Kalyanam, Vice President]. -  This appeal is directed against the order of the Collector of Central Excise (Appeals), Hyderabad, dated 18-5-1992. Shri Bhushan Rao, the learned officer of Customs of the appellant company submitted that he will be confining his plea to only one show cause notice issued on 3-7-1990 pertaining to a sum ....

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.... since the service centre does not fall within the three stipulated categories specified under the proviso to Rule 57G(2) namely, a factory or customs area or warehouse, the goods would be eligible to deemed Modvat credit. Alternatively, Shri Rao contended that the goods can never be construed to be recognisable as non-duty paid because the components out of which the scrap was generated had suffe....

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....re inclined to think that the impugned order is sustainable in law and on facts of this case and in this view the impugned order is sustained and the appeal dismissed. 4. [Assent per : V.P. Gulati, Member (T)]. - I observe that the appellants on their own admission have been dismantling compressor parts and have been generating scrap falling under sub-heading No. 7602.00. The scrap falling....