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2010 (12) TMI 469 - CESTAT, NEW DELHIWaste and scrap - Excisability - The assessee being a manufacturer of cement having various structural portions which use to get damaged either due to prolonged use or due to excessive heat and evaporation and, therefore, it was becoming necessary to replace deteriorated or damaged parts/structures periodically - Held that: by using the raw material, being plates, sheets, welding electrodes channels, beams, angles etc. and by using such raw material, and subjecting it to manufacturing process, by giving welding, bending or finishing etc. a part required to be replaced comes into existence being which is obviously a spare part of the plant and machinery, a distinct commodity, and is placed in the plant and machinery, as a spare part, or as a replaceable part, it was held that in such circumstances in the process of manufacturing of such part, metal waste or scrap comes into existence, there can be no escape from the conclusion that metal waste or scrap has come into existence as a result of manufacturing process within the meaning of Section 2(f) of the said Act. - Demand of duty and penalty confirmed.
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