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CCE, Jaipur - II Versus M/s Gujrat Ambuja Cement Ltd.

2016 (2) TMI 925 - CESTAT NEW DELHI

Demand - waste and scrap of metal cleared during January to September 2004 without payment of duty - Held that:- it is found that in the order-in-original various types of scrap which are now being sought to be charged duty have been examined in deta .....

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mponents cannot be considered as manufactured products, therefore not liable to Central Excise duty. - Decided against the Revenue - Excise Appeal No. 205 of 2007 - A/50190/2016-EX[DB] - Dated:- 5-2-2016 - Shri S.K. Mohanty, Member (Judicial) & S .....

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issioner (Appeals - II), Jaipur. The respondents are engaged in the manufacture of Cement and Clinker liable to Central Excise duty. It was found that they have cleared various types of waste and scrap of metal during January to September 2004 withou .....

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order rejected the Department s appeal. Aggrieved, the Revenue preferred the present appeal. 2. In the grounds of appeal it is urged that the respondent had set up the project in which huge quantities of steel was used for fabrication and erection. .....

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during production of such capital goods are to be considered as manufactured product liable to Central Excise duty. The learned AR reiterated the grounds of appeal. 3. The learned Counsel for the respondent submitted that there is nothing in the pre .....

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The learned Commissioner (Appeals) while upholding the original order found that the contention of the Department has no substance as waste and scrap arising out of wear and tear of capital goods cannot be considered as product arising out of manufa .....

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