C.C.E. Vs. CROMPTON GREAVES LTD.

JUDGEMENT

(1.) THIS is an appeal by the Department against the order of the Commissioner (Appeals) No. 50 -CE/BPL/07 -08 dated 12.7.2007 by which the order of the original authority dated 6.3.2006 which was in favour of the respondent was upheld. In other words, the Department has filed this appeal against the concurrent finding of both the authorities below which are in favour of the assessee.

(2.) HEARD both sides

(3.) LEARNED DR reiterates the grounds of appeal. He submits that the "Metal waste and scrap" as per Section Note 8 to Section XV of Central Excise Tariff Act, 1985 means metal waste and scrap from the manufacture or mechanical working of metal and metal goods. Therefore, scrap of CRGO sheets cleared by the respondents has to be treated as CRGO sheets only and accordingly, the demand under Rule 3(5) has to be upheld.