Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 275 - CESTAT, KOLKATANon payment of excise duty - manufacture of fire bricks grog - Held that:- As per OIO grog has been equated with refractory bricks stating that the same has been obtained after further processing like cutting to specific sizes whereas in the SCN allegation was that the grog was refractory bricks broken into pieces on certain specified sizes through grinding of refractory bricks thus finding force that the impugned order-in-original has traveled beyond the scope of the SCN on this score. As in the process of grinding and breaking, refractory bricks cannot retain its shaping and hence be excluded from the purview of Ch.69 by virtue of the restriction clause of Ch.Note 2 of Ch.69 - as concluded from the records the goods are sold in gunny bags in loose condition held Waste and scrap of fire bricks to be non-excisable/dutiable following the ratio of law laid in Birla Corporation Vs. Central Excise, Raipur [2002 (11) TMI 239 - CEGAT, COURT NO. IV, NEW DELHI] -- in favour of assessee.
|