2000 (4) TMI 629

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....br (J)]. -  The respondents herein are manufacturers of iron and steel products in the form of flats exceeding 5 mm in thickness falling under Chapter Heading 72.09, rounds, squares, taper bars, gate channels, etc, falling under CET Sub-heading 7209.90 and angles and beams under 7210.10. During the period 1-3-1986 to 29-2-1988, they cleared the above goods without filing classification list,....

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....l Excise dropped the proceedings holding that the inputs used by the assessees were in the form of bars, rods, angles, billets and other shapes and sections which were suitable for rerolling, and not covered by the definition of waste and scrap, and hence extended the benefit of the Notification to them. Hence this appeal. 2. The notice for today's hearing issued to the respondents has been ....

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....re fit for rerolling and, therefore, not waste and scrap which is generally used for remelting. In the face of the clear description of the inputs in the invoices, and in the absence of any material on record to show that the inputs were other than waste and scrap, we agree with the Revenue that the benefit of Notification 208/83 is not available to the respondents since the inputs used by them do....