TMI Blog2015 (12) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2011 (10) TMI 2 - SUPREME COURT OF INDIA] held that metal scrap and waste arising out of repair and maintenance work of the machinery used in the manufacture of cement by no stretch of imagination can be treated as a subsidiary product to the cement, which is the main product. The repair & maintenance of capital goods result in the metal scrap and the same cannot be subjected to central excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Excise Appeal No. 1047/2007-EX(DB) - A/53712/2015-EX[DB] - Dated:- 2-12-2015 - Smt. Sulekha Beevi C.S., Member (Judicial) Shri B. Ravichandran, Member (Technical) Appearance: Rep. by Shri Victor Das, Advocate for the appellant. Rep. by Shri R.K. Mishra, DR for the respondent. Per B. Ravichandran: The present appeal is against the order dated 21.12.2006 of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with definition of waste and scrap of metals as given in Note-6(a) of Section-XV of Central Excise Tariff Act, 1985. Ld. Counsel submitted that the waste and scrap cleared by them are mainly arising out of materials obtained through modification, expansion and upgradation of plant and machinery including periodical/preventive maintenance of various machineries. The old and used items arising ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of various plant and machineries. They have said that such metal scrap is not liable to central excise duty as there is no taxable event viz. manufacture in this process. The processes carried out by the appellants - repair, maintenance, dismantling, etc. of plant and machinery cannot be considered as a manufacturing activity. The Hon ble Supreme Court in the case of Grasim Industries Ltd. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that waste and scrap generated carrying out of repair and maintenance of capital goods cannot be said to be manufactured goods. Similar view has been taken by the Tribunal in Rajshree Sugar Chemicals - 2008 (229) ELT 697 (Tribunal-Delhi) and many other cases. 6. After considering the facts and the legal issues as settled by the above decisions, we find that the impugned order is not su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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