TMI Blog2017 (3) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... f wire and cables some waste and scrap generated which is not a manufactured the goods as per Section 2(d) of the Central Excise Act, 1944. A similar issue came up before this Tribunal in appellant's own case for the earlier period wherein this Tribunal held that the appellant is not required to reverse 10% of value of exempted goods or to pay duty on waste and scrap cleared by the appellant - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant without payment of duty. The matters were adjudicated, the demand @ 10% of the value of the exempted goods were confirmed along with interest and penalties were also imposed on the appellant. Aggrieved from the said orders, the appellant is before us. 2. Sh. Naveen Bindal, the ld. Counsel for the appellant is submits that the in their own case for the earlier period, the identi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the decision of Balrampur Chini Mills Ltd. reported in 2014 (300) ELT (372) Allahabad. 3. On the other hand, the ld. AR reiterated the finding in the impugned order. 4. Heard the parties and considered the submissions. 5. The short issue involved in the matter is before us in the matter is that whether the appellant is required to reverse 10% of the value of waste and scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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