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M/s. Ultra Tech Cement Ltd. Versus C.C.E. & S.T., Raipur

2016 (9) TMI 1234 - CESTAT NEW DELHI

Cenvat Credit - sale of waste and scrap of metal goods arisen during the course of repair and maintenance of various plant and machinery - non-payment of central excise duty - Held that:- in view of the settled principles of law, we are not in agreement with the findings of the lower authority that prescription of Chapter Note in the tariff will create the duty liability on the waste and scrap of metal goods arisen during the course of repair and maintenance of plant and machinery. With regard t .....

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. - Decided in favour of appellant - E/1545/2009-EX[DB] - Final Order No.52932/2016 - Dated:- 11-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Mr. B.L. Narasimhan, Advocate - For Appellant Mr. G.R. Singh, DR - For Respondent ORDER The brief facts of the case are that the appellant is engaged in manufacture of cement and clinker falling under Chapter Heading No.2523 of Central Excise Tariff Act, 1985. During the period October, 2006 to June, 2007, the appella .....

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nt. The appellant filed appeal against the adjudication order, which was upheld by the ld. Commissioner (Appeals) vide the impugned order dated 20.02.2009. Hence, the present appeal before this Tribunal. 2. Shri B.L. Narasimhan, ld. Advocate appearing for the appellant submits that generation of waste and scrap out of metal goods are not conforming to the Section Note 8(a) of Section XV of Central Excise Tariff Act, 1985. To support his such stand, he relied on the judgement of Hon'ble Supre .....

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isputed goods were known to the Department and that the authorities below were also aware of such facts through the submissions of the appellant. Thus, the submission of the appellant is that on both counts, the appellant has a good case on merits and the demand confirmed is liable to set aside. 3. Shri G.R. Singh, ld. Departmental Representative, on the other hand, reiterates the findings recorded in the impugned order and further submits that Rule 3(5A) ibid mandates payment of equal amount of .....

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