Full Judgment
The contest made in this appeal from the Revenue is of the benefit given to the scrap arising out of the manufacture of steel containers from sheets, plates etc, in terms of sr.no.30(ii) of Notfn.171/88CE. In holding for the assessee, the Commissioner relied upon his earlier order which was not challenged by the department.
2. We find that the same issue stands covered by the judgment of the Larger Bench in the case of Universal Containers vs. CCE [2000 (120) E.L.T.538(Tri-LB). The Tribunal in this judgement observed that the waste was the result of process of cutting, punching etc. of sheets, coils etc. and not from the goods manufactured as a result of these operations. On this observation, the Tribunal extended the benefit of the said entry. On this observation, the Tribunal extended the benefit of the said entry. The facts being identical in the present case, the ratio of this judgement squarely applies. The order of the Commissioner (Appeals) is upheld. The appeal from the Revenue is dismissed.