2018 (3) TMI 1773

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....THEW, TECHNICAL MEMBER For The Appellant (s) : Shri S.P.Siddhanta, Consultant For The Respondent (s) : Shri A.K.Biswas, Suptd. (AR) ORDER Per Dr. Satish Chandra, 1. Miscellaneous Application for early hearing is allowed and with the consent of both sides appeals are taken up for disposal. 2. The present appeal is filed against Order-in-Original No.13/Commr/Bol/2015 dated 02.03.20....

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....d for cenvat credit on input as per the ratio laid down in the decision of the Tribunal in Jai Raj Ispat Ltd. vs. Commr. Of C.Ex., Hyderabad-IV [2006(200) ELT 518(SC)], relevant portion of that is as under- "5. We have gone through the rival contentions. The case of the appellants is that the 'mis-rolls' should be considered as waste and scrap and given benefit of exemption Notification N....

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....g not cover re-rollable scrap and such waste and scrap which are not for re-melting would be classifiable in other appropriate heading of the tariff. Since the 'mis-roll' is a solid section in semi finished form and is used directly for re-rolling in smaller hot re-rolling mills, the adjudicating authority had arrived at the classification heading No. 7207.90 which pertains to semi finished produc....