2018 (4) TMI 947

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent ORDER The present appeal has been filed by Revenue challenging the order of Appellate Authority. 2.  The brief facts of the case are that the respondent-assessee is engaged in manufacture of C.R. Coils/ Sheets falling under Chapter 72.09 of Central Excise Tariff Act, 1985. Their raw material is H. R. Coil, on which they claimed credit. After cutting/ slitting the H. R. Coils,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of side offcuts of H. R. Coils which the assessee sought to classify as "waste and scrap" under Tariff Entry 72.04 while the Revenue sought their classification as "flat-rolled products" under Tariff Entries 72.08, 72.09 & 72.11. 3.  Hon'ble Supreme Court, after following its earlier judgment in the case of LMC held that said end cutting/ side cutting would be classified under appr....