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2016 (8) TMI 347 - AT - Central ExciseDemand - Clearance of waste and scrap - Availment of Cenvat credit without payment of duty - Demand confirmed by various authorities below on the ground that the waste and scrap has arisen from mechanical working of metal and hence, properly classifiable under Chapter Heading 7204.90 and therefore, liable to payment of duty. Held that:- the confirmation of demand has been done by travelling beyond the grounds made in the show cause notice and hence cannot be upheld on account of violation of principle of natural justice. The appellant has contended that the waste and scrap has arisen during repair and maintenance work of the capital goods. Some portion of the scrap has also arisen on account of dismantling old and used machinery. It is also well settled that scrap arisen in such cases will not be liable to payment of excise duty as has been held by this Tribunal in many cases. - Decided in favour of appellant
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