TMI Blog2004 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ivastava and S.V. Parelkar, JDRs, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing the appellants for some time, it transpires that the issues herein are fully covered by the decision of the Supreme Court and this Tribunal. The appeal is therefore taken up for disposal, after waiver of pre-deposit. 2. The learned DR could not produce any orders contrary to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) Cable Scrap - duty Rs. 21,325/- (h) 200 Lr. M.S. Drum - duty Rs. 35,187/- The appellants submitted that the M.S. Scrap, S.S. Scrap Aluminium Scrap is not generated from Cenvat credit availed inputs but is of M.S. drums, carboys empty packing material, etc. (b) The Jt. Commissioner adjudicating the notice held that the Most of the metallic and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same to have arisen out of old pipelines structures etc. was not supported, and upheld the order and dismissed the appeal. (d) The dutiability on scrap would arise, only if it emerges from the skillful manipulation of raw material, is the view held by the Apex Court in the case of Ahemdabad Electricity Co. Ltd., 2003 (158) E.L.T. 3 (S.C.). The appellants are manufacturer of fertilizers and che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntents would not amount to manufacture of drums/carboys. Nothing has been shown to us that such used drums/ carboys when empted would be chargeable to duty. The orders of demands made on this account are to be set aside. (f) As regards spent Catalyst, relying on Hindustan Lever Ltd., 2003 (151) E.L.T. 10 (S.C.) no demand of duty could be confirmed. (g) We also rely on 2004 (164) E.L.T. 40; 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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