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2017 (7) TMI 481 - AT - Central ExciseWaste - The appellant had cleared iron and steel, stainless steel item in domestic tariff area without payment of duty as Wastes & Scrap - Department was of the view that the appellant is liable to pay duty on such waste and scrap as these are leviable to duty under Chapter Note 8 (a) of Section XV of Customs as well as CETA - Held that: - the appellant has cleared only components of machinery due to wear and tear of the machineries. The iron metal scrap cleared by the appellants are not waste arising in the course of manufacture and therefore are not exigible to duty - the issue in dispute stands covered by the judgment in the case of Grasim Industries Ltd. [2011 (10) TMI 2 - SUPREME COURT OF INDIA], where it was held that the metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a subsidiary product to the cement which is the main product - demand set aside - appeal allowed - decided in favor of appellant.
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