TMI Blog2023 (8) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.11.2016 had categorically mentioned that the aforesaid decision of the Hon ble Tribunal has attained its finality as the worthy Chief Commissioner, Central Excise, Delhi vide their office letter C.No. CCO(OZ)CXJ116/Meneta/CESTAT/ Review/ 2015 dated 03.11.2015 has accorded concurrence on the proposal of acceptance of Hon ble CESTAT Final Order in M/S MENETA AUTOMOTIVE COMPONENTS PVT. LTD., SHRI PRAVEEN GARG, AUTHORISED SIGNATORY VERSUS CCE ST, ROHTAK [ 2015 (4) TMI 733 - CESTAT NEW DELHI] . The impugned order is not sustainable and is liable to be set aside - Appeal allowed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) And HON BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. Shreya Khunteta and Ms. Gulrukh Sidhu, Advocates fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 6.8 of FTP. Hence, this appeal. 2. Ms. Shreya Khunteta assisted by Ms. Gulrukh Sidhu, learned Counsel for the appellant submits that the issue is no longer res integra having been decided in their own case 2015 (328) ELT 620 (Tri. Delhi), by the Principal Bench of the Tribunal, involving the period 01.03.2008 to 31.03.2011in their favour. Further, the Commissioner has decided the issue in favour of the appellants for show-cause notices issued to them covering the period 01.02.2012 to 30.06.2014 following the ratio of the above cited decision of the Tribunal. She also relies upon the following cases: J.B. Construction- 2022-TIOL-378-CESTAT-MUM. A Infrastructure Ltd.- Excise Appeal No. 51915 of 2018, CESTAT, New Delhi. SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Tribunal has attained its finality as the worthy Chief Commissioner, Central Excise, Delhi vide their office letter C.No. CCO(OZ)CXJ116/Meneta/CESTAT/ Review/ 2015 dated 03.11.2015 has accorded concurrence on the proposal of acceptance of Hon ble CESTAT Final Order No. A/51029-51 030/2015-EX (DB) dated 18.03.2015 in the case of M/s Meneta Automotive Pvt. Ltd., Sonepat. 7. We find that Tribunal in the case of Meneta Automotives Components (supra) finds that: 7. As regards the exemption from Basic Customs Duty under Notification No. 21/2002-Cus. (Sl. No. 200) in respect of Steel scrap cleared into DTA, this exemption notification exempts fully and unconditionally, the melting scrap imported into India. In respect of the DTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prescribed in para 6.8 of the Foreign Trade Policy. It is seen that same view has been taken by the Board in its Circular No. 305/83/94-FTT, dated 15-9-1994. 7.1 The other ground taken by the Department for denying basic customs duty exemption under Notification No. 21/2002-Cus. (Sl. No. 200), is that the scrap, in question, is not melting scrap, is absurd, as the nature of the scrap cannot be determined on the basis as to whether it has been sold the actual users or the dealers, as only use to which Iron and Steel Scrap can be put, is by melting the same to make some other Iron and Steel products. Same view has been taken by the Tribunal in its judgments in the case of Indo Deutsche Trade Links v. CC (Imports), Chennai reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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