Case nº Ruling No. AAR/CE/19/2016 in Application No. AAR/44/CE/14/2015 of AAR Cases, July 15, 2016 (case In Re : T.T. Recycling Management India Pvt. Ltd. Vs)

JudgeFor Appellant: Shri Badrinath N.R., Advocate and For Respondents: Shri Amresh Jain, Authorised Representative
PresidentV.S. Sirpurkar, Chairman, Shri S.S. Rana and R.S. Shukla, Members
DefenseCentral Excise Act, 1944 - Section 23D
Resolution DateJuly 15, 2016
Issuing OrganizationAAR Cases

Court Information AAR Cases
Citation 2016 (340) ELT 422 (AAR)
Judgment Date 15-Jul-2016
Party Details In Re : T.T. Recycling Management India Pvt. Ltd. Vs 
Case No Ruling No. AAR/CE/19/2016 in Application No. AAR/44/CE/14/2015
Judges V.S. Sirpurkar, Chairman, Shri S.S. Rana and R.S. Shukla, Members
Advocates For Appellant: Shri Badrinath N.R., Advocate and For Respondents: Shri Amresh Jain, Authorised Representative
Acts Central Excise Act, 1944 - Section 23D

Ruling:

1. T.T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company. Applicant proposes to source different grades of steel scrap from the generating factories and approved vendors within India as well as outside India. The scrap so procured in such a variety of forms and grades is neither suitable for the foundries nor suitable for steel mills as a raw material for its manufacturing activity. Steel scraps are classified into various grades, primarily on the basis of chemical composition of the scrap, e.g., High Manganese and Low Manganese. The different grades of metal scrap will then be identified from analyzing the collected steel scrap based on chemical composition test report issued by the third party lab and sizes as per each shape by manual process and steel scrap will be segregated by manual process with the help of conveyor and overhead crane after analyzing process. Segregation mainly will be done in three categories, i.e., High Manganese, Low Manganese and Re-use Scrap. The process of blending is the term used to describe the up-valuation of random raw materials by mixing various Low Manganese and High Manganese scraps into homogeneous product, i.e., High Manganese blending scrap, Low Manganese blending scrap and Re-use scrap that is as per customer specifications. The baling process involves compacting the steel scrap into cube form for direct supplies into furnace. In this process, the baling machine is used to convert the blended loose scrap into cube form for the direct supplies into the furnace. This process of blending and baling is carried out by manual as well as mechanical process with the help of specially trained workers operating special purpose cranes and machines to carry out this operation along with skilled workmen and supervisors. This process is to ensure that the eventual mix shows precisely the chemistry/composition, which is required/usable by the foundries and steel mills as a raw material for its manufacturing activity. It eventually results into the production of blended metal scrap of the requisite grade. Inspection will be done based on chemical composition test report whether baled blended metal scrap matches customer specifications. Applicant further submits that the blending and other process as explained above, as per...

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