2006 (3) TMI 495

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..... per : C.N.B. Nair, Member (T)]. M/s. Steel Authority of India Ltd. is a manufacturer of iron and steel products. It has installed conveyor belts in the steel mill for movement of goods. Such conveyors are scraped and removed when they are worn out. Under the impugned order, excise duty has been demanded on such scrap of conveyor belts, holding that they are liable to be classified and subjec .....

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..... o excise duty. 4. The appellant is right in its submission that only goods resulting from manufacture attract central excise duty. This situation is not altered by Note 6 to Chapter 40. That not relates to waste items arising as a result of manufacture of rubber products. The issue also remains covered in favour of the assessee by the decision of the Tribunal in the case of Mysore Cement Ltd. .....

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