TMI Blog2012 (6) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Adjudicating authority examined the very excisability of the above materials and held in favour of the assessee by relying on the Hon’ble Supreme Court’s decision in CCE vs. West Coast Industrial Gases Ltd. [2003 (4) TMI 110 - SUPREME COURT OF INDIA] wherein it was held that no duty was payable on used/waste containers cleared from factory by a manufacturer after availing MODVAT/CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate JUDGEMENT Per: P.G. Chacko In this appeal filed by the Department, the short question arising for consideration is whether the respondent should be asked to pay duty of excise on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns which were cleared by them under commercial invoices without payment of duty during the period from Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d representative of the respondent prays for dismissing the appeal on the strength of the findings recorded by the adjudicating authority. 3. On a perusal of the records, we find that the above rule was not invoked in the show-cause notices. Further, we find that the adjudicating authority examined the very excisability of the above materials and held in favour of the assessee by relying on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
