2004 (10) TMI 171

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..... tself after dispensing with the requirement for pre-deposit. 2. The appellant is a manufacturer of electrical appliances. One input for manufacture is copper tubes. These tubes are converted into heating coils etc. through process of bending. Some coils become waste during such manufacturing process. Those items are disposed of by the appellant as scrap. Under the impugned order, the Revenue has .....

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..... s no more copper tube which is the input received. Therefore, this is not a case of clearance of input as such. The sub-rule has no application. The appellant was not required to reverse the credit or to make any payment of duty on the cleared material as copper tubes. Duty was required to be paid only on the scrap. The impugned order is not sustainable inasmuch as it has demanded duty on the sold .....

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