1999 (7) TMI 307

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....the Appellants, submitted that they are manufacturing Metal containers out of the Steel sheets. The waste and scrap of the Steel will be eligible for the benefit of Notification No. l71/88-C.E. (Sl. No. 3). He, further, submitted that the waste and scrap arising in the Appellants' factory is covered by clause (ii) of the conditions specified in the column of the table appended to the Notification against Sl.No. 3. Both the Assistant Collector and Collector (Appeals) held that the benefit of Notification No. 171/88 was not available as the Waste and scrap was covered by clause (i) of the Notification. He relied upon the decision in Order-in-Appeal No. SKM-120/90, dated 10-4-1990 wherein similar issue was held in favour of the assessee and th....

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.... than an integrated steel plant) using coke as the principal fuel.     7204.10 (ii) Waste and scrap of iron (irrespective of the phosphorus content) arising in the           course of manufacture of foundry grade iron referred to at clause (i) above.       03. 72.04 Ferrous waste and scrap  Nil Provided that such waste and scrap have arisen from -           (i) goods covered by Chapter 72 (excluding slotted angles and slotted channels, and goods and materials of Chapter 72 or 73 obtained by breaking up of ships, boats and other floating structures); sheet piling of iron or steel, whether or not drilled, pu....