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S.KALYANAM, V.P.GULATI
Collector of Central Excise – Appellant
Versus
Nucon Industries (P. ) Ltd. – Respondent
V.P. Gulati, Member (T)
1. This appeal is filed by the Department against the order of the Collector of Central Excise (Appeals), Madras. The learned lower appellate authority in view of the trade notice issued by the Hyderabad Collectorate under which movement of scrap generated during the course of manufacture has been allowed under Rule 57F(2) has held that the original authority was in error in demanding duty in respect of such scrap. Brief facts are that the Respondents are manufacturers of pneumatic control equipment. They have been permitted under Rule 57F(2) by the Central Excise authorities to remove scrap of aluminium, brass and zinc to job worker for conversion of the same into castings, forgings, rods etc. Later however, the authorities issued show cause notice to the Respondents in terms of Rule 57F(4)(a) asking them to show cause as to why duty should not be demanded in respect of the scrap sent out from their factory for conversion.
2. The learned SDR for the Department pleaded that Trade Notice No. 94/89 was issued in respect of Aluminium scrap and the same could not be extended in respect of scrap arising from brass and zinc removed from the Respondents' factory
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