2004 (7) TMI 483

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....pellant. S/Shri K.K. Srivastava and S.V. Parelkar, JDRs, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing the appellants for some time, it transpires that the issues herein are fully covered by the decision of the Supreme Court and this Tribunal. The appeal is therefore taken up for disposal, after waiver of pre-deposit. 2. The learned DR could not produc....

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....5/- (h) 200 Lr. M.S. Drum - duty Rs. 35,187/- The appellants submitted that the M.S. Scrap, S.S. Scrap & Aluminium Scrap is not generated from Cenvat credit availed inputs but is of M.S. drums, carboys empty packing material, etc. (b) The Jt. Commissioner adjudicating the notice held that the "Most of the metallic and non-metallic scrap was generated during and from old replace....

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....s etc. was not supported, and upheld the order and dismissed the appeal. (d) The dutiability on scrap would arise, only if it emerges from the skillful manipulation of raw material, is the view held by the Apex Court in the case of Ahemdabad Electricity Co. Ltd., 2003 (158) E.L.T. 3 (S.C.). The appellants are manufacturer of fertilizers and chemicals. No metallic scrap would therefore emer....