Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1781 - AT - Central ExciseDuty demand - Respondent-assessee submitted that the waste and scrap of HDPE bags has not arisen during the manufacturing process and, therefore, there cannot be any duty liability on removal of such waste and scrap. The learned counsel further submitted that the PP wrapper is not used for packing the final product and is an outer packing in which HDPE bags are received and that the cement is packed in HDPE bags. The learned counsel has also submitted that the demand of duty on grinding media balls is also not sustainable and that the grinding media is used in ball mill or grinding mills in the manufacture of cement and is eligible for credit as input. The learned counsel has relied upon the decision of the Hon’ble Supreme Court in the case of CCE v. West Coast Industrial Gases Ltd. reported in [2003 (4) TMI 110 - SUPREME COURT OF INDIA]. - Held that:- issue is covered by the decision of the Hon’ble Supreme Court in the case of West Coast Industrial Gases Ltd. (supra) read with Board’s Circular No. 721/37/2003-CX., dated 6-6-2003 - Decided against Revenue.
|