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2015 (12) TMI 1556 - AT - Central ExciseDuty liability - clearance of waste and scrap of various metals without payment of central excise duty - these metal scrap arose during upgradation, maintenance and replacement of various plant and machineries - Held that:- the Hon’ble Supreme Court in the case of Grasim Industries Ltd. [2011 (10) TMI 2 - SUPREME COURT OF INDIA] held that metal scrap and waste arising out of repair and maintenance work of the machinery used in the manufacture of cement by no stretch of imagination can be treated as a subsidiary product to the cement, which is the main product. The repair & maintenance of capital goods result in the metal scrap and the same cannot be subjected to central excise duty. In the case of Shriram Alkali & Chemicals Vs. CCE, Surat [2010 (8) TMI 274 - CESTAT, AHMEDABAD], the Tribunal following the decision in the case of Indian Cement ltd. [2006 (7) TMI 675 - CESTAT, BANGALORE] held that the scrap which is generated from capital goods is not covered by the scope of various heading ‘waste and scrap of metals’. In Birla Corporation Ltd. [2004 (12) TMI 154 - CESTAT, NEW DELHI], the Tribunal held that waste and scrap generated carrying out of repair and maintenance of capital goods cannot be said to be manufactured goods. Similar view has been taken by the Tribunal in Rajshree Sugar & Chemicals [2008 (5) TMI 494 - CESTAT, CHENNAI] and many other cases. By considering the above decisions, the impugned order is not sustainable. - Decided in favour of appellant
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