1999 (2) TMI 278

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....nt. Shri R.D. Negi, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The issue for determination in this appeal is whether ingots, billets, bars etc. manufactured out of non-duty paid waste and scrap will be considered as exempted goods in terms of Notification No. 174/84 dated 1-8-1984. 2. The appellants are engaged in the manufacture of ingots, billets, bars et....

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.... such cases, even if the inputs are exempted from excise duty, the exemption on the finished goods cannot be denied on that ground. Still, cases have been brought to notice where exemption is being denied on the ground that the inputs did not bear any excise duty. It was clarified by the Board that in the case S.O. dyes made from exempted dyes, the exemption cannot be denied on the ground that the....

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.... notifications under consideration the raw materials of which were not exigible to any excise duty at all. In the result the appeals of Revenue were dismissed." 4. Shri R.D. Negi, ld. SDR reiterates the findings of the lower authorities below. 5. Heard the submissions of both sides. On careful consideration of the various submissions made, we find that the case of the appellants is....