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2020 (7) TMI 201 - AT - Central Excise100% EOU - Benefit of N/N. 22/2003-CE dt.31.3.2003 and Para 3(e) of Notification No.52/2003-Cus dt.31.3.2003 - clearance of waste and scrap of HDPE drum, MS & GI, Polymer, Paper, BOPP Tapes materials and other non-usable scraps, to DTA without payment of duty - Rule 9(b), 13, 14 & 192 of erstwhile Central Excise Rules, 1944 - HELD THAT:- Admittedly, as per the show cause notices, the items cleared by the appellant are waste and scrap of HDPE drums, MS & GI, Polymer, Paper, BOPP Tapes materials and other non-usable scraps. All these items are cleared as waste and scrap. In these circumstances, the appellant has rightly claimed the benefit of exemption notification No.52/2003-Cus dt.31.3.2003 Clause 4(c) and Notification No.22/2003-CE dt.31.3.2003 Clause 8(ii). The appellant has also relied on the decision of this Tribunal in the case of SUN PHARMACEUTICALS INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, PUDUCHERRY [2018 (4) TMI 968 - CESTAT CHENNAI]. On going through the facts of the said case, it is found that this Tribunal has allowed benefit to the appellant for clearance of empty drums which were usable by the buyer and allowed benefit of exemption notification. The case of the appellant in the present case is on better footing than that on Sun Pharmaceuticals Industries Ltd. The appellant has rightly claimed the benefit of the exemption notifications - no duty is payable by the appellant - demand of duty along with interest and also set aside penalties imposed on the appellant is also set aside - appeal allowed - decided in favor of appellant.
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