1997 (10) TMI 255

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....lants. Shri Gopal Prasad, Advocate, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - All these appeals directed against the common order in appeal were heard together and are being disposed of by this common order. 1.2.  The issue relates to admissibility or otherwise of the exemption on scrap and wastes arising during the manufacture of metal containers. 2.&ems....

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....s and scrap must have arisen from goods falling under sub-headings 7201 to 7213 (excluding sub-headings 72.01.20, 72.12.60), 73.01, 73.02.10, 73.03, 73.04, and 73.07, 73.08 and ingot moulds of Heading 84.54 on which duty of excise on the additional excise duty has already been paid but credit of such duty has not been taken. In the alternative, clause (ii) of the proviso against Sl. No. 1, however....