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2016 (6) TMI 1088 - CESTAT NEW DELHI

2016 (6) TMI 1088 - CESTAT NEW DELHI - 2016 (336) E.L.T. 661 (Tri. - Del.) - Duty liability on waste removed by appellant as floor sweepings - appellant submitted that almost 90% of the waste generated during the process of manufacture is recycled and captively used. The remaining 10% of the waste is sold in the market. - Held that:- The appellant have filed detailed reply denying the liability to pay duty. It is seen that there is no evidence to establish that the floor sweepings cleared contai .....

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of manufacture of BOPP films. Further, the appellants are clearing waste generated in process of manufacture and paying duty on the same. Taking note of the facts, we do not find any legal basis for the demand raised. - Decided in favour of assessee - Appeal No.E/3048/2006-EX (DB) - Final Order No.53363/2015 - Dated:- 19-10-2015 - SMT.SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR.B.RAVICHANDRAN, MEMBER (TECHNICAL) For the Appellant: Shri V.Swaminathan, Advocate For the Respondent: Ms.Kanu Verma, .....

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lly waste generated during the course of manufacture and that appellant is liable to pay duty of ₹ 72,134/- on such clearances. The show cause notice issued dated 2.3.2005 was finalized by the order-in-original which upheld the duty, interest and amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Being aggrieved, the appellant is before the Tribunal. 3. The learned counsel for the appellant submitted that almost 90% of the waste generated during the process of manufa .....

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#8377; 18,8848.48/-. In the year 2000-2001, the excise duty of ₹ 3,93,092/- is paid on waste of plastic valued at ₹ 24,56,758/-. It is the case of the appellant that apart from manufacturing waste, in the various departments of the factory premises, including office, some waste is generated on day to day basis in the form of stationery, carbon papers, envelopes, old used dhoties, wooden scrap, lose polythene waste and scrap etc. These waste, which are floor sweepings are sold in mark .....

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