1998 (4) TMI 336

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.... Shri S.N. Ojha, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing steel ingots with the aid of Electric Arc Furnace and availing of the Notification Nos. 53/80-C.E. and also 144/77-C.E. In terms of Notification No. 53/80, the concessional rate of duty was available subject to certain proviso. The notification stated :- "Partial exempti....

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....ting scrap; (b)   fresh unused steel melting scrap on which the appropriate duty of excise has been paid; (c)   iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise has been paid; (d)   skull scrap and runners and risers arising in the course of manufacture of steel ingots with the aid o....

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.... risers, iron and steel products also which were not specified in the permissible inputs in the notification. On this ground duty for the period 1981-82 and 1982-83 was demanded. The Additional Collector in the impugned order having confirmed the demand, the present appeal is before us. 3. We have heard Shri P.S. Bedi learned Advocate for the appellants and Shri Ojha, SDR for the Revenue. ....

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....the merits of the case. The allegation in the show cause notice is that the inputs used by the assessee were those which were not enumerated in the proviso to the subject notification. Shri Ojha referring to the tariff as it stood at that time claimed that word "steel melting scrap" specifically occurred in the description of goods given in Item No. 26. The goods such billet cuttings could not be ....