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2016 (11) TMI 821 - CESTAT CHANDIGARH

2016 (11) TMI 821 - CESTAT CHANDIGARH - TMI - SSI exemption - benefit of N/N. 1/93 cit. 28.02.1993 - whether the appellants can exercise option in respect of one item manufactured by them and pay full duty while availing the concessional duty on the other item manufactured by them? - Held that: - a manufacturer has the option of not availing the benefit of the said exemption and to pay duty at the normal rate. Having done so, duty has to be paid on all their subsequent clearances at the normal r .....

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process of manufacture of patta/patti and scrap has arisen only as by product. Subsequent clearance therefore includes clearance of both patta/patti as well as the waste scrap - Appeals dismissed. - APPEAL NO. E/76-78/2007 - FINAL ORDER NO. 61515-61517/2016 - Dated:- 8-9-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri N. Bindal, Adv. for the Appellant Shri G.M. Sharma, A.R. for the Respondent Per : Devender Singh The appellants are in appeals again .....

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manufactured products including waste and scrap attracted 15% advalorem rate of duty of excise and accordingly the noticee filed classification list effective from 01.04.1995 and declaration effective from 01.05.1995 under Rule 173B and claimed slabwise concessional rates of duty i.e. 15% less 10% and 15% less 5% and 15% in terms of Notification ibid for S.S. Patta/Patti and Circles and full rate for waste and scrap i.e. adv. 4. During scrutiny of the returns, it was observed that the appellant .....

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nst which the appellants are before us. 5. Heard both the parties and perused the records. 6. Ld. Advocate for the appellants submits that the proviso to Notification in question supports his cause and they could pay duty @5% and 10% in respect of SS Patta/Patti and Circles while discharging full duty on waste scrap after exercise of the option to discharge full duty on waste scrap. He also referred to fact that they had filed the classification list, which had been accepted by the department an .....

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e duty had to be paid at the rate applicable on the waste scrape As Patta/Patti Circles and waste scrap were manufactured by the pointed out that both the show cause notices had been issued within the prescribed time limit. He also relied upon the judgment of Hon'ble Supreme Court in the case of Asian Paints (I) Ltd. vs, Collector of C.Ex, Bombay - 2002 (142) ELT 522 (SC) and argued that the recovery of excise duty could be pursued by way of an appeal filed under Section 35E. 8. We find that .....

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id, which gives this option is reproduced below: "notwithstanding the exemption contained in paragraph 1 of this Notification, a manufacturer shall have an option for not availing of the benefit of the exemption contained in the said paragraph and to pay duty of excise at the rate applicable to the specified goods but for the exemption contained in the said paragraph 1, subject to the condition that such manufacturer shall pay duty at the rate applicable but for aforesaid exemption on all s .....

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mp; scrap and paid full duty liability in respect of waste & scrap, their subsequent clearances were not eligible for partial exemption in terms of Notification 1/93 ibid. The appellants have attempted to create an artificial regime as if they are manufacturing two distinct products, one dutiable and other exempted, while is not the case. Waste and scrap have arisen in an integrated process of manufacture of patta/patti and scrap has arisen only as by product. Subsequent clearance therefore .....

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