1997 (10) TMI 170

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....Order]. - The Revenue filed this appeal against the Order-in-Appeal No. 103/CE/ALLD/95, dated 29-12-1995 passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. The respondents made a request to decide the appeal on merit. 3. Heard Shri D.K. Nair, JDR. 4. M/s. Roll Tubes Ltd., Chaudagra, Bindki Road, Fatehpur (Respondents) are engaged in the manufacture of Pi....

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....p weighing 352.50 M.T. amounting to Rs. 4,67,933.30 should not be disallowed under Rule 57H keeping in view the provisions of Rule 57-I of Central Excise Rules, 1944. 7. Without waiting for the decision of Show Cause Notice dated 7-7-1994 the party filed an appeal to the Collector (Appeals), Central Excise, Collectorate, Allahabad which was rejected the appeal as infructuous vide Order-in-....

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....e considered as input. 8. The party filed an appeal before the Commissioner (Appeals), Central Excise, against the order and the ld. Commissioner (Appeals), Central Excise vide impugned order set aside the Order-in-Original and allowed the appeal. 9. Ld. JDR submits that ferrous waste and scrap which was lying in the respondent's factory premises related to the period before 1-3-19....

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.... bad in law and the same is inadmissible. 11. Heard ld. JDR Commissioner (Appeals) in the impugned order held that there is no dispute as regards the existence of such ferrous waste and scrap on 1-3-1994. The Commissioner of Central Excise in the impugned order allowed the appeal on the ground that Rule 57H lays down the condition that is such input are lying in the stock or which received....