TMI Blog2007 (3) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-3-2007 - Rajesh Balia and Bhanwaroo Khan, JJ. [Order per]- Heard learned counsel for the parties. 2. This appeal has arisen out of the order of the Custom Excise and Service Tax Appellate Tribunal dated 1st February, 2006 allowing the appeal of the respondent manufacturer in respect of duty levied on removal of MS Scrap on its clearance from the manufacturer's factory. 3. The sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has removed dutiable Scrap from the factory on sale in respect of which only duty was adjudicated by the adjudicating authority, the Tribunal has clearly erred in holding that the Revenue has not proved otherwise. 5. On the other hand, the learned counsel for the respondent has urged that there was no such admission about the leviability of the duty on removal of such scrap. It was pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r commencement of the Cenvat Rule was not permissible. 6. So far as MS scrap is concerned, specific plea was taken that these are the waste material of the construction of building on which no modvat credit was availed either as inputs or as capital goods. MS Scrap is constituted in item No.1, 4 and 8 of the show cause notice. 7. The adjudicating authority did not accept the plea of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the MS Heavy Scrap is concerned, the assessee has already taken the plea earlier that these are not the dutiable scrap and did not arise out of the manufacturing process and plea that scrap was of the building material of the construction activity had been specifically stated in his reply submitted after the first reply pointing out the nature of scrap and fact has not been controverted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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