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2014 (3) TMI 196 - CESTAT NEW DELHIDemand of duty on scrap - scrap arising in the course of cutting the new plates, pipes etc. for being replaced in the place of corroded portion of the plant, pipe, vessel - Held that:- old waste and scrap generated through breaking of the capital goods or crushing or hammer of the same does not result in emergence of any excisable goods. In the case of Tudor India Ltd. referred [2011 (7) TMI 546 - CESTAT, AHEMDABAD], the dispute was in respect of plastic scrap generated during the course of separation of rejected old batteries and as such covers the disputed issue completely - Following decision of Commissioner of Central Excise, Pondicherry Vs. Tanfac Industries Ltd. [2012 (6) TMI 640 - CESTAT, CHENNAI] - old waste and scrap generated through breaking of the capital goods or crushing or hammer of the same does not result in emergence of any excisable goods - Decided against Revenue.
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