2000 (11) TMI 720

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....R, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by M/s. Plaza Steel & Alloys Ltd., is whether the benefit of Notification No. 202/88-C.E., dt. 1-3-1988 is available to them in respect of the final products manufactured by them out of Waste and scrap of iron and steel. 2. When the matter was called, no one was present on ....

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.... passed by the Assistant Collector observing that the definition of waste and scrap, as per Note 6 to Section XV of the Central Excise Tariff Act, means the metal waste and scrap from the manufacture or mechanical working of metals and metal goods definitely not usuable as such because of breakage, cutting up or wear or other reasons and the Appellants were using the inputs by remelting alongwith ....

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....deemed Modvat credit order dt. 20-5-1988 nor was specified input in Notification No. 202/88-C.E. 4. We have considered the submissions of the ld. DR and perused the records. As the matter is quite old and the Appellants were heard by the Collector (Appeals) before deciding their appeal, we are of the view that no prejudice has been caused to the Appellants by being not heard by the Assista....