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M/s Indo Count Industries Ltd. Versus Commissioner of Central Excise, Pune-II

2016 (8) TMI 302 - CESTAT MUMBAI

100% EOU clearance of waste/remnants/scraps SCN demanding duty on clearance Notification No. 53/97-CE dated 3.6.1997 - Held that: - the charges made in the show-cause notice cannot be upheld. Demand confirmed on a totally new ground not alleged .....

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t ORDER The appellant, M/s Indo Count Industries Ltd., an EOU, purchased Heavy Duty Furnace Oil for use as fuel for their captive power plant. Out of these fuels, some quantity of waste/remnant was deposited at the bottom of the tank and was known as .....

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raps. The demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. Learned Counsel for the appellant argued that the show-cause notice has been issued for violation of para .....

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7 of the Notification No. 53/97 is not applicable to the instant case. He has held that the goods cleared by the appellants are not waste/ scrap but are the remnants of the furnace oil. He has confirmed the demand holding that the F.O. sludge is noth .....

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05 (180) ELT A44(SC) (c) Syndergies Dooray Automotive Ltd. - 2008 (226) ELT 529 (Tri). 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the demand has been raised invoking violation of para 7 of .....

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fully gone through the case records and the various submissions made by the appellants. I find that appellants import furnace oil and the remnants of furnace oil get deposited at the bottom of the storage tanks. The duty payable at the time of cleara .....

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isposed off for home consumption, if not exported out of India. Since the furnace oil sludge, under dispute, is a waste arising before furnace oil is issued for consumption in captive power plant, para 7 of Notification No. 53/97-Cus does not apply. .....

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