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M/s. Man Structural Pvt. Ltd. Versus CCE-Jaipur-I

2016 (2) TMI 868 - CESTAT NEW DELHI

Demanding duty on scrap and waste generated during the course of fabrication of factory shed - Held that:- The metal which has been used for fabrication of trolley line cannot be defined as waste and scrap as per section note 8 to section 15 of Centr .....

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ine cannot be the said unusable waste and scrap as such. Therefore, the appellant is not liable to pay duty thereon. Further, the trolley line cannot be classified under Chapter 72 of Central Excise Tariff Act, 1985. Therefore, the waste and scrap in .....

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itioner : Shri Bipin Garg, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER: ASHOK JINDAL Appellant is in appeal against the impugned order demanding duty on scrap and waste generated during the course of fabrication of factory shed. 2. .....

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ultimately used by the appellant for fabrication of trolley line in their factory. Revenue is of the view that the appellant is required to pay duty on waste and scrap generated during fabrication of factory shed in their factory. Consequently, impu .....

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ellant captively for fabrication of trolley line. Therefore, as per section note 8 to Section 15 of Central Excise Tariff Act, the impugned scrap does not fall under waste and scrap as waste and scrap defines the waste and scrap which is not useable .....

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they are not required to pay duty thereon. He, further submits that the ld. Commissioner (appeals) held that the trolley line which has been manufactured by the appellant falls under Chapter 72 of Central Excise Tariff Act, 1985. Therefore, the trol .....

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der. 4. Heard the parties in detail and considered the submissions. 5. In this case, duty has been demanded on waste and scrap generated during the course of fabrication of factory shed which was ultimately used for fabrication of trolley line. There .....

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