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2017 (11) TMI 1793 - AT - Central ExciseExcisability - scrap - cut away portion of the HR coil arising in the course of manufacture of pipes - Held that:- The cutting away of the uneven edge of the HR pipes cannot be considered as an independent process unconnected with manufacture of pipes. It is a process carried out by way of preparation in the continuous process leading to the finished product i.e. pipes. There is no dispute that the pieces of HR coils which are cut away are nothing but scrap. Such scrap has to be considered as emerging in the manufacture of finished product only - the same is liable to excise duty as a scrap. Benefit of N/N. 89/1995 - Held that:- This notification exempts waste and scrap arising in the course of manufacture of exempted goods - in the present case, in addition to exempted clearance as above, pipes are also cleared on payment of duty from the same factory - benefit of notification not available to the appellant. Appeal dismissed - decided against appellant.
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