1998 (1) TMI 205

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....t. [Order per : Lajja Ram, Member (T)]. - This is an appeal filed by M/s. Shri Shreyans Industries, Nagpur being aggrieved with the order-in-appeal dated 31-5-1990 passed by the Collector (Appeals), C. Ex., Bombay. The appellants were engaged in the manufacture of super-enamelled copper winding wires falling u/h No. 85.44 of the new Central Excise Tariff. They brought duty paid copper wire r....

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.... 3. We have heard Shri D.S. Negi, SDR for the respondent and have gone through the facts on record. 4. From the C/List on record, it is seen that the appellants have shown the rate of duty of Rs. 3300/- P.M.T. on waste and scrap of the copper. This C/List had been duly approved by the proper officer. At serial No. (2) of the C/List, nil rate of duty had been separately shown on scrap ....

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....ady been paid. In the present case, the appellants had availed of the Modvat credit and still they removed the waste and scrap on payment of nil rate of duty. The appellants had pleaded that the amended Notification No. 246/87-C.E., dated 2-11-1987 provided that the exemption to waste and scrap was available only when no credit was taken on the inputs from which such scrap was generated. Waste and....