2007 (8) TMI 621

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..... S.R. Dixit, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  The orders passed by both the authorities below are in favour of the assessee. Revenue has filed the present appeal being aggrieved by them. 2. The issue involved in the present appeal is as to whether waste and scrap of packing materials, other waste and scrap arising during the course of the manufa .....

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..... the Revenue's case that the appellants are manufacturing such waste and scrap. Merely because there is a sale and purchase of waste and scrap by itself is no ground that the same emerges as a result of some manufacturing activities. Such waste and scrap is damaged, old and used, obsolete pieces and machineries/equipments etc. and metal furniture etc. We find no acceptable reason to hold the same a .....

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