9911796707
TMI Blog2008 (5) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... amended from time to time. 3. Briefly stated the facts giving rise to the filing of the present appeal, are as under: 4. Appellant-assessee, hereinafter referred to as the 'assessee' is engaged in the manufacture of Steel bars and rods falling under sub-heading 7228.30 and steel ingots falling under sub-heading 7226.20 of Central Excise and Tariff Act, 1985 (for short 'the Tariff Act'). The Government of India vide Notification No.208/83-CE dated 1st August, 1983, as amended by Notification No.90/88-CE dated 1.3.1988 and Notification No.202/88-CE dated 20.5.1988 exempted certain final products falling under Chapter 72 from the whole of central excise duty, if they are produced out of the specified inputs described in (co.2) of the said n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) of erstwhile T.I. 25 because all these goods are roughly shaped and have not been specified anywhere else. T.I. 25 (8) of the erstwhile Tariff read as under: - "(8) Pieces roughly shaped by rolling or forging of iron or steel, not elsewhere specified". 8. Prior to 28.2.1986 the Central Excise Tariff was contained in the Schedule to the Central Excises and Salt Act, 1944. Consequent to the enactment of the Central Excise Tariff Act, 1985, the Tariff was delinked from the Central Excises & Salt Act. The said Tariff Act 1985 came into effect from 28.2.1986. In Section XV of the Central Excise Tariff Act, Chapter 72 provided for iron and steel and Chapter 73 for articles of iron and steel. Heading No. 72.03 provided for waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the reference is specifically to "pieces roughly shaped". 12. The Assistant Commissioner in her order held that they are not pieces roughly shaped under 7208.00 but are melting scrap which is not duty paid. She also found that the words "pieces roughly shaped" had been inserted later in the invoices from the traders. It was further held that inputs brought in by the assessee are neither covered by the erstwhile Tariff Item 25(8) nor under 7208.00 as specified under Notification No. 208/88-CE dated 20.5.1988. In the Order-in-Appeal dated 13.8.1992, the Commissioner (Appeals) found that the finding recorded by the Assistant Commissioner to the effect that the inputs procured by the assessee from the open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p dealers, which had not been denied. This also indicates that ends of flats do not fall under Item 25(8). Since the Notification does not cover either "waste and scrap" or "flats", the assessee would not be entitled to exemption under Notification No.208/83. It was further held that it was for the assessee to show under what sub-item the inputs used by them fall. Since they did not fall under sub-item (8) of T.I. 25 and taking into consideration the fact that the ends of flats had been purchased from scrap dealers, this Court held that the inputs did not fall under sub-item (8). 15. Counsel appearing for the assessee fairly conceded that insofar as period from October, 1987 to March, 1988 is concerned, the point in issue stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said rules. Explanation - For the purposes of this notification, all stocks of inputs in the country, except such stocks as are clearly recognizable as being non-duty paid, shall be deemed to be inputs on which duty has already been paid. S. No. Description of inputs Description of final products (1) (2) (3) 01. XXX XXX 02. Ingots or other primary forms of (i) non-alloy steel (ii) stainless steel and (iii) other alloy steel; semi- finished products of (i) non- alloy steel (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; XXX (i) XXX (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the definition of "waste and scrap" as given in Note 6 to Section XV of the Tariff. Prior to 1988 the definition read as under: "Waste and scrap of iron or steel fit only for the recovery of metal or for use in the manufacture of chemicals, but does not include slag, ash and other resides." 20. The definition 1988 onwards read as under: "Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons." 21. The Revenue's case has been that the assessee had purchased trimmings and forgings, old dismantled machines, old broken engineering goods, punched steel metal c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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