2003 (11) TMI 78

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..... Bar Scrap, cut of steel Iron Plate had neither obtained licence nor paid duty, nor followed established procedure - Held that:- Tribunal without adverting to the contentions decided the matter - Therefore, matter remitted back to Tribunal for de novo consideration - Decided in favour of assessee. - 521 of 1998 - - - Dated:- 18-11-2003 - S. Rajendra Babu and G.P. Mathur, JJ. [Order]. - T .....

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..... l which is fit only for recovery of metal or for use in the manufacture of chemicals but are re-rollable, when processed to a specific temperature become a rod and lose identity and, thereafter, are passed through re-rollers for getting desired shape. Therefore, it is submitted that the inputs used by the appellant are re-rollable material and not scrap. The case put forth by the appellant was no .....

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