2009 (3) TMI 754

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.... for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The Appellants filed this Appeal against the impugned Order whereby waste and scrap of baked and unbaked carbon was held to be classifiable under the Tariff Heading 28.03 of the Central Excise Tariff and accordingly, a demand was confirmed against the Appellants.....

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....Order is not sustainable. 3. The contention of the Revenue is that the Appellants were engaged in the manufacture of Electrodes. During manufacture of the electrodes, certain electrodes were broken and certain become defective, and the same were cleared as waste and scrap of baked and unbaked carbon having 94% carbon, and the customers of the Appellants recovered the carbon from the goods ....