2000 (11) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Union Carbide (I) Ltd., a Division of National Carbon Company, the matter relates to the classification of zinc waste and scrap removed by the appellants. The appellants are engaged in the manufacture of dry cell batteries (primary cells) and were availing of the benefit of Modvat credit on the zinc calot and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which the order in original was passed as early as in the year 1993, we proceed to deal with the matter on merits after hearing Shri G. Srikumar, learned SDR. 3. We find that the facts are not disputed. The appellants were bringing inputs and were availing the benefit of Modvat credit. Battery cells which were rejected were hammered and consciously converted into waste and scrap and no dut....