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TMI Blog2003 (11) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V. Valte, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This order will dispose of the above appeals which have been filed by the appellants against the common Order-in-Appeal, vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the Adjudication Authority. 2. The facts are not much in dispute. The appellants are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not final product of the appellants and that the same had been captively used in the manufacture of granules which in turn had been utilised by them in the manufacture of final products pipes/tubes cleared on payment of duty. He has also contended that whenever the granules had been cleared by them from the factory without using in the manufacture of tubes/pipes, and the duty has been paid in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have lost sight of the facts that the granules so manufactured from the waste and scrap, had been utilised by the appellants in turn for the manufacture of final product i.e. tubes and pipes, which were not exempt from duty under any notification. Rather, the appellants have cleared the final products i.e. tubes/pipes on the payment of duty. It is well settled that inputs need not be directly use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to the ratio of law laid down by the Larger Bench of the Tribunal in the case of Supreme Industries Ltd. v. CCE, Mumbai-III, reported in 2002 (148) E.L.T. 484, wherein also duty on the scrap/re-processed granules was involved and it was observed that re-processed granules were covered by the exemption notification No. 53/88-CE. That judgment of the Tribunal has been affirmed by the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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