2000 (7) TMI 173

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....adhwa, Member (J)]. - Shri P.R. Biswas, learned Consultant appearing for the applicants/appellants submits that they are engaged in the manufacture of machinery and machinery parts and were, during the relevant period for the purposes of the said parts, availing the benefit of Notification No. 1/93-C.E., dated 28-2-1993, as amended. He submits that during the course of manufacture, waste and scrap....

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....the assessees to clear their goods at full rate of duty by not availing small scale benefit provided by the notification subject to the condition that during that financial year, the assessee cannot opt back for small scale exemption and cannot avail the benefit of notification in respect of subsequent clearances. On this basis, demand of duty of Rs. 5,68,335.03 was confirmed against them by the a....

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....duty on waste and scrap may result, if at all, in denial of benefit of small scale exemption in respect of subsequent clearance of waste and scrap and not in respect of clearance of other products. For the above submissions, he relies on the Tribunal's decision in the case of Kamrup Industrial Gases Ltd. v. C.C.E., Allahabad - 2000 (117) E.L.T. 734 (T). 3. We have heard Shri V.K. Chaturvedi, le....

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....availing exemption in a part of the financial year and for not availing for remaining part of the financial year in respect of the same product. The said clause does not debar from availing exemption in respect of some of the product and not claiming exemption in respect of some other product. In the instant case, we find that appellants were availing benefit of small scale exemption in respect of....