9911796707
TMI Blog2018 (4) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER The present appeal has been filed by Revenue challenging the order of Appellate Authority. 2. The brief facts of the case are that the respondent-assessee is engaged in manufacture of C.R. Coils/ Sheets falling under Chapter 72.09 of Central Excise Tariff Act, 1985. Their raw material is H. R. Coil, on which they claimed credit. After cutting/ slitting the H. R. Coils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of side offcuts of H. R. Coils which the assessee sought to classify as "waste and scrap" under Tariff Entry 72.04 while the Revenue sought their classification as "flat-rolled products" under Tariff Entries 72.08, 72.09 & 72.11. 3. Hon'ble Supreme Court, after following its earlier judgment in the case of LMC held that said end cutting/ side cutting would be classified under app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notices. The Appellate Authority allowed the appeal filed before it by following the judgment of Apex Court. 6. In grounds of appeal the Department has stressed upon the judgment of Hon'ble Delhi High Court in the case of Faridabad Iron & Steel Traders Association (supra) which was passed prior to 2005, whereas judgment on same issue in the case of same party was passed by the Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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