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2015 (12) TMI 1556 - CESTAT NEW DELHI

2015 (12) TMI 1556 - CESTAT NEW DELHI - TMI - Duty liability - clearance of waste and scrap of various metals without payment of central excise duty - these metal scrap arose during upgradation, maintenance and replacement of various plant and machineries - Held that:- the Hon’ble Supreme Court in the case of Grasim Industries Ltd. [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 ceme .....

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s is not covered by the scope of various heading ‘waste and scrap of metals’. In Birla Corporation Ltd. [2004 (12) TMI 154 - CESTAT, NEW DELHI], the Tribunal held 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 (5) TMI 494 - CESTAT, CHENNAI] and many other cases. By considering the above decisions, the impugned order is not sustainable. - .....

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oceedings against them were initiated by the Revenue on the ground that they have cleared waste and scrap of various metals without payment of central excise duty during the period 1.7.2002 to 31.10.2004. After due process, order dated 18.08.206 was passed by the Original Authority confirming the duty demand of ₹ 21,00,353/- with equal penalty. On appeal, the ld. Commissioner (Appeals) upheld the said order. Aggrieved by this order, the appellant is before us. 2. Ld. Counsel for the appell .....

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y including periodical/preventive maintenance of various machineries. The old and used items arising out of these activities, including replacement, maintenance are collected in the store yard and periodically sold by them under a cover of sale invoice. Ld. Counsel strongly contested the allegation of Revenue stating that there is no manufacturing activities involved and the waste and scrap is not an excisable item arising out of manufacturing activity. He relied on various case laws in support .....

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