2001 (4) TMI 349

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..... his Reference application is filed by M/s. Raj Steels. When the case was called Shri Gopal Prasad, learned Advocate appeared on behalf of M/s. Raj Steels. 2. Heard both sides. 3. In the final order the Tribunal followed its earlier order in Ankur Steels Ors. v. Commissioner of Central Excise, Allahabad, reported in 1999 (31) RLT 322 (CEGAT) whereby the 11 appeals filed by different manufactu .....

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..... /36/94-TRU, dated 1-3-1994. 4. The Tribunal after taking into consideration the facts and circumstances of the case held that the rejected re-rolling material, such as old and used rails, wheels, and sleepers are non-duty paid. Therefore, the appellants are not entitled for the benefit of the deemed credit order. In view of the earlier Reference order passed by the Tribunal where the earlier Re .....

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