TMI Blog2009 (4) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : P. Karthikeyan, Member (T)]. During the years 1995-96 and 1996-97, M/s. K.M. Textile Engineering Products Ltd. were found to have removed cut pieces of HR and MS sheets. These items were cleared on payment of duty applicable to waste and scrap. After issue of a show-cause notice, the original authority held that the respondents had cleared inputs as such and had not reversed the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not cleared inputs as such. The demand was raised on an incorrect basis. It is submitted that the demand of Rs. 2,597/- and the penalty of Rs. 1,000/- ordered by the Commissioner (Appeals) deserves to be vacated. He relies on a decision of the Tribunal in Commissioner of Central Excise, Mumbai-II v. Crompton Greaves Ltd. reported in 2004 (174) E.L.T. 231 (Tri.-Mumbai) wherein in a similar case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority treating the impugned clearances as clearances of inputs as such, we find is not supported by the legal provisions. We find that in the decision of the Tribunal in Crompton Greaves Ltd. case cited above, the Tribunal had held that duty could not be demanded on clearances of cut pieces of electrical/hot-rolled/cold-rolled sheets treating them as removal of inputs as such. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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