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2016 (3) TMI 261 - CESTAT MUMBAI

2016 (3) TMI 261 - CESTAT MUMBAI - 2016 (335) E.L.T. 574 (Tri. - Mumbai) - Demand of duty for clearance of waste and scrap - case of the assesse that they had cleared the waste and scrap under the provisions of Notification 214/86-CE and received back the granules which are used for manufacturing process - Held that:- Both the lower authorities have given concurrent findings as to the demand being unsustainable. Both the lower authorities have recorded a factual findings that the plastic waste a .....

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basis and to be used in or in relation to the manufacture of final products on which duty of excise is leviable whether in whole or in part. In the case in hand, it is undisputed that the plastic waste and scrap which gets generated during the manufacture of final products are sent to job-worker and received back as granules which are further consumed in the manufacture of final products. On the face of such factual matrix, in our view, both the lower authorities were correct in holding that no .....

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e ground that the Notification 214/86-CE is not applicable to waste and scrap. Factually also, it is not in dispute that the waste and scrap which is sent to job-worker is received back as granules, nothing survives in the appeal. - Decided in favour of assessee - Appeal No. E/3208/2005 - A/85087/16/EB - Dated:- 2-12-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri S Hasija, Superintendent (AR) For the Respondent : None ORDER Per M V Ravindran This appeal is f .....

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under Notification 214/86 without payment of duty and received back the said waste and scrap, converted as semi-finished products. A show cause notice was issued to the respondent asking them to show cause as to why the duty liability be not demanded from them, as provisions of Notification 214/86 would apply only to the inputs and semi finished goods which can be sent for job-work. Respondent contested the matter before the adjudicating authority. The adjudicating authority, after following due .....

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of law rejected the appeal filed by the Revenue. 3. Revenue is contesting the findings of the first appellate authority on the following grounds. 3.1. Respondent cleared waste and scrap of plastics and did not claim any exemption from tariff rate while clearing the waste and scrap. However, while clearing the dutiable waste and scrap of plastic claimed benefit of job-work Notification No. 214/86 for converting waste into granules was claimed. 3.2. Exemption contained in Notification No. 214/86 s .....

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astics is neither raw material nor semi-finished goods. 3.4. Since the conditions stipulated in Notification do not get fulfilled, hence the judgment of the larger bench in the case of Wyeth Laboratories (supra) in incorrectly applied; 3.5. That the judgment of the Tribunal in the case of Narmada Plastics (P) Ltd. vs. Commissioner of Central Excise 2004 (178) ELT 806 will be applicable wherein it was held waste and scrap removal of, for reprocessing and return, erstwhile Rule 57F is not applicab .....

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on from the respondent. 5. On perusal of the records we find that the issue involved is regarding demand of duty on the respondent for clearance of waste and scrap during the period 1998-99 to 1999-2000 on the ground that the duty liability needs to be discharge on such clearance while it is the case of the assessee respondent that they had cleared the waste and scrap under the provisions of Notification 214/86-CE and received back the granules which are used for manufacturing process. 6. At the .....

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