Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1000 - AT - Central ExciseWaste and scrap of the capital goods - Rule 3 (5A) of CCR, 2004 - duty demanded at flat rate without classifying items and without determining rate of duty leviable - Held that: - identical issue decided in the case of SHRIRAM ALKALI & CHEMICALS Versus COMMISSIONER OF C. EX., SURAT [2010 (8) TMI 274 - CESTAT, AHMEDABAD], where it was held that waste and scrap are not covered by the definition and in any case department has not made any effort to classify the same, it has to be held that appellants have made out a very strong case in their favor - As the issue has already been settled that without classifying the waste and scrap, duty cannot be demanded from the appellants - appeal allowed - decided in favor of appellant.
|