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2016 (7) TMI 85 - CESTAT NEW DELHI

2016 (7) TMI 85 - CESTAT NEW DELHI - 2016 (338) E.L.T. 605 (Tri. - Del.) - Excise duty on waste and scrap - Revenue's allegation that the scrap has arisen during the manufacture of final product and stand clandestinely removed by the appellant is primarily based upon the said statement by the authorised signatory - Held that:- Having gone through the said statement, we find that the same is not categorical statement accepting dutiable waste and iron scrap cleared clandestinely under the said rec .....

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ame. In the absence of such an evidence to corroborate the Revenue’s stand, upholding of the same is not called for. - Also the appellant has taken a stand that the dutiable waste generated in their factory stands cleared on payment of duty by way of issuing of invoices. No efforts have been made by the Revenue to find out the quantum cleared by the appellant on payment of duty and to make any suggestion or allegation that the scrap generated was excess in quantity then the duty paid by them .....

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assed by the authorities below. Facts of the case in brief are that the appellant is engaged in the manufacture of LPG cylinder, S.C. Valve and regulated plates falling under sub-heading 73 and 84 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Anti Evasion Officer on 05.01.2006. As a result they recovered certain slips from a file showing clearance of ten consignments of scrap totally valued at ₹ 3,55,000/- approximately. From the said slips, Revenu .....

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bove basis, proceedings were initiated by way of issuance of show cause notice dated 30.08.2006 proposing demand of duty amounting to ₹ 57,950/-, alleging clandestine removal of the waste generated during the period October, 2005 to January, 2006. The notice also proposed confirmation of interest and imposition of penalty on both the appellants. 3. The said show cause notice resulted into an order passed by the original authority confirming the demand alongwith confirmation of interest and .....

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inal product. They filed a detailed statement before the adjudicating authority showing the particulars in respect of each and every slip and detailing therein that the same was scrap of packing material. Such scrap, in terms of the Hon ble Supreme Court decision in the case of CCE, vs. West Coast Industrial Gases Ltd. - 2003 (155) ELT 11 (S.C.) is not excisable. They also contended that wherever waste and scrap was generated in their factory during the course of manufacture of their final produ .....

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