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2018 (11) TMI 149 - AT - Central ExciseClearance of capital goods as Waste & Scrap - demand of excise duty - Department was of the view that such Waste & Scrap of capital goods will be liable to payment of duty at the time of its clearance since such Waste & Scrap has been generated during the course of manufacture of the final product - Held that:- The identical question was considered by the Apex Court in the case of Grasim Industries [2011 (10) TMI 2 - SUPREME COURT OF INDIA] in which the Apex Court examined the precise question of Waste & Scrap arising from the repair & maintenance of the capital goods. The Apex Court held that Waste & Scrap arising from repair & maintenance cannot be covered within the Note 8 (a) ibid. The dutiability Waste & Scrap arising out of old and used capital goods has also been considered by the Tribunal in various decisions and it has been decided that such scrap will be not dutiable. Waste & Scrap cleared by the appellant is not dutiable - appeal dismissed - decided against Revenue.
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