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2016 (2) TMI 868 - CESTAT NEW DELHI

2016 (2) TMI 868 - CESTAT NEW DELHI - TMI - 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 Central Excise Tariff Act, 1985

As by plain reading of the said section note, it is clear that the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scra .....

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RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : 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. The facts of this case are that the appellant procured angle, channels, etc. which were used by them for fabrication of factory shed which was embedded to earth and while fabrication of this factory shed, .....

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e and scrap has been further used by the appellant 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 as such. He submits that as it is a fact on record that these waste and scrap has been captively used by the appellant. Therefore, it does not qualify as waste and scrap as defined in Section Note 8 to Sect .....

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