1998 (3) TMI 405

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....Shri S. Nunthuk, JDR, for the Respondent. [Order per : V.K. Agarwal, Member (T)]. -  The issue involved is whether the benefit of exemption in terms of Notification No. 182/84-C.E., dated 1-8-1984 is available to aluminium scrap manufactured from the wire rod - coming into existence during the manufacture of conductors. The Assistant Commissioner has denied the benefit of exemption on t....

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....Government hereby exempts waste and scrap of aluminium; falling under sub-heading No. 7602.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises & Salt Act, 1944 (1 of 1944) : Provided that such waste and scrap, - (i) are manufactured from goods, falling under the Heading or sub....