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2009 (8) TMI 175 - AT - Central ExciseWhether the scrap generated in the factory of the appellants for the period from January 2001 to March, 2002 was out of manufacturing process or not - MS scrap was generated as the resultant of various repairs and maintenance work of plants and that MS Turning and Boring scrap consisting of iron chips were formed while making required size holes on the iron pieces, shaping of iron pieces to the required size etc. - revenue has submitted that the records placed in the matter revealed that the scrap out of turning and boring process which is clearly out of mechanical work in manufacturing process and hence the scrap so generated would clearly warrant duty liability. – Impugned issue is covered by Tribunal’s order reported in [2009 - TMI - 31967 - CESTAT NEW DELHI] in the case of assessee themselves wherein it was held that no duty is liable on MS scrap, borings, turnings, etc. generated by them in maintenance and repair work - Nothing has been brought to our notice which can reveal any challenge to the said decision by the Department before the Apex Court. In the facts and circumstances, in our considered opinion, there is no scope for re-adjudication of the same issue which has been already decided between the same parties in relation to the same subject matter by this Tribunal. The question on re-adjudication of the same issue for the different period in relation to the same product generated in the factory of the appellants themselves cannot arise, unless additional evidence which would justify such adjudication is brought on record. – Assessee’s appeal is allowed
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