1999 (6) TMI 133

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....dents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Mazgaon Containers & Fabricators Pvt. Ltd., the matter relates to the duty liability on the waste and scrap arising out of the Iron and Steel sheets/strips/coils during the course of manufacture of metal containers. The appellants were bringing duty paid Iron and Steel sheets/strips/coils and were availing of the faci....

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....er on merits after hearing Shri R.K. Sharma, SDR. 3. We find that there is no dispute about the facts of the case. The appellants had brought iron and steel sheets, strips and coils from outside and have taken Modvat credit in respect of the Central Excise duty paid thereon. 4. In the course of manufacture of metal containers, waste and scrap has arisen. The appellants have claimed....