2000 (3) TMI 637

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..... der per : Lajja Ram, Member (T)]. - The appellants, M/s. Sucro Filters Pvt. Ltd. have prayed for decision on merits. 2. We have heard Shri Satnam Singh, SDR and have gone through the facts on record. 3. The appellants were engaged in the manufacture of Fruit Juice Filters of Nickel, Nickel Screens for domestic chakki, collector tube of nickel for tobacco, etc. They were bringing duty .....

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..... mechanical working of the metals and not useable as such because of breakage, cutting-up, wear or other reasons." 5. From the process of manufacture as described by the ld. Collector of Central Excise (Appeals), we find that the waste had not arisen as result of mechanical working but was in the nature of off-cuts of nickel screen, which was used again and again. Neither the appellants were .....

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