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2013 (12) TMI 977 - AT - Central ExciseDuty demand on plastic scrap - Polycarbonate bottles used for packing and selling of purified drinking water Held that:- The appellant is not a manufacturer of plastic scrap - Only the old and used items are sold as scrap by the appellant thus, there is no manufacture involved - duty demand on the plastic scrap is not sustainable Following VVF Ltd. vs. Commissioner of Central Excise, Daman [2009 (8) TMI 915 - CESTAT AHMEDABAD] - waste arising during the process of manufacture cannot be considered as marketable product by itself and disposal of waste material by sale and recovery of some value by itself did not render it as marketable or excisable - The waste has arisen either on account of damage of the bottles during the process of use or the plastic bottle has been scrapped after use of the bottles in50 cycles - If by continuously using an item, the said item becomes a scrap, it cannot be said that the so-called waste is a manufactured product. Demand on control samples of purified water Held that:- It cannot be said that the appellant had cleared the control samples for purposes other than those stipulated Following Dr. Reddy's Laboratories Ltd. vs. Commissioner of Central Excise, Visakhapatnam [2007 (7) TMI 145 - CESTAT, BANGALORE] - samples mandatorily drawn for testing and getting used up/destroyed during testing cannot be considered as excisable goods liable to duty - Revenue has not adduced any evidence that the control samples have been removed from the factory and has not been consumed or lost or destroyed during the course of testing - In the absence of any corroborative evidence of removal of these samples from the factory, the demand of duty on such control samples cannot be sustained Decided in favour of Assessee.
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