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TMI Blog2016 (5) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant by upholding the Order-in-Original No.41/AD(Addl.)2004/M-IV dt. 30.8.2004. 2. The fact of the case is that the appellants are engaged in the manufacture of Aluminium based alloy ingots falling under heading No. 76.01 of the Central Excise Tariff Act, 1985. The said goods were cleared at Nil rate of duty in terms of Notification No.180/88-CE dt. 13.5.1988, as amended, during the period October 1993 to March 1994. This notification granted exemption to goods falling under heading/sub-heading No. 76.01 and 7616.90 on the Conditions that "if manufactured from goods falling under Chapter 76 on which the duty of excise leviable under the schedule or the additional duty leviable under the Customs Tariff Act 1975, as the case may be, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the duty has already been paid. The only exception is provided in respect of the stocks which are clearly recognizable as being non-duty paid. In the present case, the appellants product is manufactured out of waste and scrap which was procured from the open market. Had the waste and scrap procured directly from manufacturer and if the manufacturer clears the said waste and scrap availing the exemption Notification No.182/84 and if the document clearly shows that the waste and scrap cleared without payment of duty then only it can be contended that the waste and scrap which was used in the manufacture of final products are non-duty paid. He further submits that even the Notification No. 182/84-CE is the conditional one, which carries the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, Shri Ashutosh Nath Ld. Asstt. Commr. (A.R.) appearing on behalf of the Revenue submits that since on the aluminium waste and scrap there is a general exemption under Notification No. 182/84-CE, all the waste and scrap are deemed to be non-duty paid. Therefore goods manufactured out of such non-duty paid waste and scraps are not eligible for the exemption Notification No. 180/88-CE. He further submits that exemption Notification No. 182/84-CE in respect of waste and scrap is clear and unambiguous. Therefore as per the plain reading of said notification, waste and scrap is exempted therefore goods manufactured out of such exempted waste and scrap, the exemption to the final product is not eligible under Notification No. 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the condition. Therefore it cannot be presumed universally that all the waste and scrap available in the country are cleared under exemption Notification No.182/84-CE. In our view even if unconditional notification is available it cannot be presumed that the said notification would have been availed by all the persons in the country. Therefore as per the condition that all the stocks of the aluminium and products thereof in the country have to be treated as duty paid except in a case where it is clearly reconsizable as being non-duty paid, that means if there is any documentary evidence such as excise invoice which shows the excise duty as nil for any reason, then only it is established that the goods used for the manufacture is non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the ld. JDR on the basis of Sl. No. 3 and 4 of the Table to the said Notification and also on the basis of Sl. No. 2 of Table to Notification 69/89 cannot in any manner be said to be an evidence of the scrap being clearly recognisable as non-duty paid. Impugned Notification 180/88-C.E., in our view, is clearly available to the respondents herein. Hence we reject the appeal of Revenue." (ii) Utkal Automobiles Ltd. Versus Collector Of Central Excise, Patna1999 (114) E.L.T. 277 (Tribunal) held that- "5.We have given our anxious consideration to the submissions made and have perused the record as well as the case law cited. The question is whether the lower authorities are correct in holding that the impugned cast articles of aluminium are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, below column No. (4) the rate of duty shown for the goods described as Aluminium waste and scrap below Column (3) and classified under sub-heading 76.02 is Nil. 6.Having regard to the said entry and the ratio of? the case law referred to above, we accept the submissions made from the side of the appellants and allow this Appeal." In the case of Baroda Ferro Alloys Ind. Ltd. (supra) the issue for consideration was whether the deemed credit on the aluminium waste and scrap is admissible. The Revenue denied the deemed credit on the ground that the waste and scrap is exempted under Notification No. 182/84-CE dt. 1.8.1984. The Co-ordinate Bench of this Tribunal held that the Notification No. 182/84-Ce dt. 1.8.1984 being conditional one an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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