Case Law Details
Brief FactsT. 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 customer specifications, will bring into existence new goods, which inter-alia will be used as raw material in the foundries or in the steel mills for its manufacturing activity.
Questions raised by the applicant before this Authority is as under:
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