2008 (7) TMI 787

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - Heard both sides on the stay petition. 2. The applicant is a government/departmental undertaking and is involved in the manufacture of Railway passenger coaches. They have undertaken cutting/slitting of HR/CR coils and in the process of such cutting and slitting of coils certain waste and scrap has arisen. The proceed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proposed has been dropped granting them benefit of notification No. 89/95. 4. Learned DR reiterated the findings of the Commissioner. 5. We have carefully considered the submissions from both the sides. We find that the activity of slitting and cutting of coils have not been considered as amounting to manufacture, the waste arising out of such activities may not be excisable. Therefore .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X