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2016 (2) TMI 925 - CESTAT NEW DELHI

2016 (2) TMI 925 - CESTAT NEW DELHI - TMI - 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 detail before arriving at the conclusion that there is no manufacture or dutiable product in the present case. It is also found that the scrap arising out of repair and maintenance of plant and machinery; scrap .....

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ue is against order dated 07/11/2006 of Commissioner (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 without payment of duty. Accordingly proceedings were initiated against them to demand and recover Central Excise duty of ₹ 16,47,580/-. The original Authority dropped the demand. On appeal by the Revenue, .....

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lant, all kinds of waste and scrap generated 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 present appeal to change the findings of the lower Authorities. In fact, the very same grounds of appeal were considered by the learned Commissioner (Appeals) while passing the impugned order. 4. We have heard .....

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