TMI Blog2001 (12) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... out of duty-paid inputs viz. Aluminium bars, rods, sections and profiles, which process resulted in unusable cut-pieces of Aluminium bars, rods, sections and profiles, which were cleared without payment of duty by the appellants, who, in their declaration filed under Rule 173B classified such unusable cut-pieces of Aluminium sections and profiles under Chapter Heading 76.04 of the CET Schedule and claimed that the goods were no more excisable inasmuch as the same were not different from the original duty-paid inputs received from their suppliers under Chapter Heading 76.04. The adjudicating authority rejected the assessee's claim and demanded duty on the cut-pieces of Aluminium sections and profiles cleared by the appellants during the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CCE v. Super Steel Corpn. (Appeal No. E/3562/87-B1). Relying on the above case law, ld. Counsel has urged for setting aside the impugned order and allowing the appeal. 4.Ld. SDR, Shri R.D. Negi has contested the above arguments and has submitted that the goods in question were waste and scrap within the meaning of this expression under Note 8(a) to Section XV of the CET Schedule. The goods had resulted in the same way as the appellants' final products, from the same process of manufacture, from the same inputs. Hence the appellants' contention that the process did not amount to manufacture cannot be sustained, submits ld. SDR. He further submits that the waste and scrap were actually sold in market and, therefore, the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entry specifically covers Aluminium waste and scrap other than those used within the factory of production for the manufacture of unwrought Aluminium plates and sheets. The Aluminium waste and scrap cleared by the appellants did not belong to the category of waste and scrap used within the factory of production for the manufacture of Aluminium plates and sheets, which category of waste and scrap was covered by Chapter Sub-Heading 7602.10. Therefore, the Aluminium waste and scrap cleared by the appellants for home consumption would be covered by the residual entry 7602.90. This classification is squarely supported by the nature of the waste and scrap cleared by the appellants. Those waste and scrap had resulted from the mechanical working ..... X X X X Extracts X X X X X X X X Extracts X X X X
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