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2017 (3) TMI 1124 - AT - Central ExciseWaste and scrap - clearance of waste and scrap without payment of duty/reversal of credit - demand - Held that: - relating to the demand on waste and scrap of packing material is concerned, reliance is placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus WEST COAST INDUSTRIAL GASES LTD. [2003 (4) TMI 110 - SUPREME COURT OF INDIA] wherein it has been pointed out that there is no specific provision under the Rules considering such barrels/drums as a waste arising out of manufacturing process The appellant had already reversed the credit of ₹ 52,736/- on MS Scrap and willing to reverse credit of ₹ 7,206/- on the MS Turning Scrap & Waste Cuttings as they could not able to trace the origin of the said scrap. On the demand relating to waste and scrap of capital goods, the chartered accountant’s certificate is laud and clear as most of these items were procured before 01.04.1994, and no contrary evidnce is produced by the Revenue. Therefore, waste and scrap of the capital goods cannot be subjected to duty. The demand on the scrap of motor cycle cannot be sustained as no credit is availed on the same. Appeal disposed off - decided partly in favor of assessee.
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