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2016 (6) TMI 1088 - AT - Central ExciseDuty liability on waste removed by appellant as floor sweepings - appellant submitted that almost 90% of the waste generated during the process of manufacture is recycled and captively used. The remaining 10% of the waste is sold in the market. - Held that:- The appellant have filed detailed reply denying the liability to pay duty. It is seen that there is no evidence to establish that the floor sweepings cleared contained waste generated in process of manufacture. It is seen stated in the reply of the appellant that these items are not generated in manufacture, but are collected from the dustbins of various departments of their unit. The items include, waste of stationery papers, carbon papers, old used dhoties, wooden scrap, lose polythene waste (scrap of wrappers of packing inputs) and M.S.scrap (scarp of civil works item of iron and steel). Normally these cannot be said to be waste generated in the process of manufacture of BOPP films. Further, the appellants are clearing waste generated in process of manufacture and paying duty on the same. Taking note of the facts, we do not find any legal basis for the demand raised. - Decided in favour of assessee
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