TMI Blog2016 (2) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 scrap has been used for fabrication of trolley line 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 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory shed, some waste and scrap was generated which was 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, impugned proceedings were initiated against the appellant and converted into impugned demand. Aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the appellant falls under Chapter 72 of Central Excise Tariff Act, 1985. Therefore, the trolley line is not capital goods. Consequently, they are not required to pay duty on waste and scrap which has been used by them for fabrication of trolley line. 3. On the other hand, ld. AR reiterated the findings of the Commissioner in the impugned order. 4. Heard the parties in detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication of trolley line 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 question is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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