2001 (12) TMI 131

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....efit of SSI exemption. The said products were manufactured out of duty-paid inputs viz. Aluminium bars, rods, sections and profiles, which process resulted in unusable cut-pieces of Aluminium bars, rods, sections and profiles, which were cleared without payment of duty by the appellants, who, in their declaration filed under Rule 173B classified such unusable cut-pieces of Aluminium sections and profiles under Chapter Heading 76.04 of the CET Schedule and claimed that the goods were no more excisable inasmuch as the same were not different from the original duty-paid inputs received from their suppliers under Chapter Heading 76.04. The adjudicating authority rejected the assessee's claim and demanded duty on the cut-pieces of Aluminium sect....

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....8) ECR 291 (CEGAT)] (iv)       CCE v. Akay Powerline Products Pvt. Ltd. [2001 (130) E.L.T. 678 (Tribunal)]. (v)        Final Order No. 934/99-B, dated 15-7-99 in the case of CCE v. Super Steel Corpn. (Appeal No. E/3562/87-B1). Relying on the above case law, ld. Counsel has urged for setting aside the impugned order and allowing the appeal. 4.Ld. SDR, Shri R.D. Negi has contested the above arguments and has submitted that the goods in question were waste and scrap within the meaning of this expression under Note 8(a) to Section XV of the CET Schedule. The goods had resulted in the same way as the appellants' final products, from the same process of manufacture, from....

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....uted the fact that they sold the scrap in the market. Therefore, the Aluminium scrap, which the appellants cleared without payment of duty during the relevant period, were obviously marketable. The authorities below have classified the goods in question under Chapter Sub-Heading 7602.90. We find that the said Tariff entry specifically covers Aluminium waste and scrap other than those used within the factory of production for the manufacture of unwrought Aluminium plates and sheets. The Aluminium waste and scrap cleared by the appellants did not belong to the category of waste and scrap used within the factory of production for the manufacture of Aluminium plates and sheets, which category of waste and scrap was covered by Chapter Sub-Headin....