2002 (5) TMI 77

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....aim benefit of Notification No. 208/83-C.E.; that the Central Excise duty has been demanded from them on the ground that the inputs used by them are not covered by the Headings/sub-headings mentioned in the notification and that the inputs were not 'pieces roughly shaped'. The learned Advocate submitted that off cuts of flats, bars, rods, angles, sheets, punched sheets or cuttings or end cuttings of these products whether roughly shaped or not are not waste and scrap falling under Heading 72.03 of the Schedule to the Central Excise Tariff Act but are pieces roughly shaped falling under Heading 72.08 or alternatively angles, shapes and section falling under sub-heading 7210.10 of the Tariff. He relied upon the decision in the case of L.M.L. ....

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....een paid, will not apply; that inputs in the present matter, are iron and steel scrap purchased from the open market which included items like trimming and forgings, and dismantled machines, old broken engineering goods, punched steel metal containers and other broken articles of iron which are non-duty paid and are not specified inputs. She also submitted that the Adjudicating Authority has given a specific finding in the Adjudication Order that the words "pieces roughly shaped" had been inserted on the invoices from the traders later by the Appellants; that accordingly goods are not classifiable as "pieces roughly shaped"; that all the inputs were discarded items as there were defects. Finally the learned SDR mentioned that the Tribunal i....