2004 (2) TMI 455

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....r the Appellant. Shri P.M. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by M/s. Pepsu Steel Rolling Mills the issue involved is whether the benefit of Notification No. 49/97 is available to the waste and scrap arising in the course of manufacture of their final product liable to Central Excise duty under Section 3A of the Central Excise Act.....

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....lassifiable under Heading 7209.90; that as Miss-rolls are nothing but waste and scrap, Notification No. 49/97 is squarely applicable to them. The learned Advocate finally submitted that Notification No. 49/97 nowhere specifies waste and scrap to be classified under Heading 72.04 only; that in other words waste and scrap arisen in any stage during the manufacturing process is covered by the exempti....

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....ct on which duty of Excise is paid under Section 3A of the Central Excise Act. The very fact that the impugned product is known as Miss-roll suggests that the product is not usable as rolls. No material has been brought on record by the Revenue to show that the Miss-rolls are usable as rolls. We, therefore, find force in the submissions of the learned Advocate that the Miss-rolls are nothing but w....

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....to the Central Excise Tariff Act. The Tribunal further held that "even if runners and risers are treated as re-rollable scrap, falling under Heading 72.06 of the Tariff.........., the exemption provided under notification cannot be denied as the exemption is not restricted to waste and scrap falling under Heading 72.04 only". The Tribunal in the said decision has also referred to Circular No. 327/....