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K.SANKARARAMAN, T.P.NAMBIAR
Steel Authority of India Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
K. Sankararaman, Member (T)
1. These are a batch of three appeals filed by M/s. Steel Authority of India, Rourkela filed against a common order-in-appeal No. 214-216/BBSR/89, dated 29-12-1989 passed by the Collector of Central Excise (Appeals), Calcutta rejecting their appeals and upholding three orders-in-original passed by the Assistant Collector of Central Excise, Rourkela disallowing Modvat Credits for Rs. 5,14,308.00, Rs. 15,45,253.05 and Rs. 2,20,580.08. As the appeals involved common issues, they were argued together on behalf of the appellants by learned Counsel, Shri N. Mookherjee and Shri M.N. Biswas, learned S.D.R. on behalf of the respondent Collector and are disposed of by this common order.
2. The issues involved in the three appeals relate to disallowance of Modvat Credit in respect of scrap arising in the appellants' Steel Plant in the course of manufacture of E.R.W. and SW Pipes from duty-paid H.R. Coil. It is their case that the scrap which arises in the form of HR Coil Ends, known as Tongues, Side Trimming and Turning and...which are all deemed to be duty-paid materials which are distinguishable as duty-paid scrap. This scrap has no other use except for meltin
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