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2024 (1) TMI 770 - AT - Central ExciseProcess amounting to manufacture - marketable commodity - case of Department is that scraps so cleared appeared to be generated out of a process - HELD THAT:- The Commissioner (Appeals) clearly held that the process of segregation of various scraps would not amount to manufacture under section 2(f) of the Central Excise Act and as the respondent had not availed CENVAT credit on such scrap, no duty liability would arise on clearance of such scrap. This finding is based on decisions of the Supreme Court in M/S. SATNAM OVERSEAS LTD. VERSUS COMMNR. OF CENTRAL EXCISE, NEW DELHI [2015 (4) TMI 356 - SUPREME COURT] and also M/S. SERVO-MED INDUSTRIES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2015 (5) TMI 292 - SUPREME COURT]. The findings recorded by the Commissioner (Appeals) do not suffer from perversity. Appeal dismissed.
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