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2017 (9) TMI 1112 - AT - Central ExciseSale of scrap - waste material - wooden scrap/ plastic scrap - oily cotton canvas scrap - SS Steel - MS aluminium scrap - Held that: - the matter is covered by the Tribunal’s decision in the appellant’s own case M/s JB Mangharam Foods Pvt. Ltd. Versus C.C.E. Indore [2017 (1) TMI 283 - CESTAT NEW DELHI] - no duty liability can be sustained in case of waste material, wooden scrap/ plastic scrap oily cotton canvas scrap, the details of which are given in the table annexed with the appellant’s reply to the Show Cause Notice. In case of the duty liability on SS Steel, MS, aluminium scrap, the matter is remanded to the original adjudicating authority to verify the fact that no Cenvat credit on the machinery or iron and steel removed as scrap were taken by the appellant and thereafter decide the matter afresh after giving opportunity of personal hearing to the appellant. Appeal allowed in part and part matter on remand.
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