2006 (6) TMI 454

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....i Atul Gupta, Company Secretary, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is a Department's appeal against the order of the Commissioner (Appeals) No. 310-312(RM) CE/JPR/2004 dated 10-6-2004. 2. None appears for the respondent. Heard the learned DR. 3. (a) In this case M/s. Jain Metal Components (P) Ltd. (not an appellant before us) procures duty paid....

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....y Alcobex Metals Ltd. should be treated as final product at the hands of M/s. Jain Metal Components (P) Ltd. and duty shall be paid by M/s. Jain Metal Components before clearance to Alcobex Metals Ltd. It is also conceded that the duty so paid is available as credit to M/s. Jain Metal Components (P) Ltd. in case of waste and scrap sent under Notification 214/86 to Alcobex Metals Ltd. According to ....