TMI Blog2017 (5) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) TMI 1234 - CESTAT NEW DELHI], where it was 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 - demand set aside - appeal dismissed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit of Cenvat Credit on input, capital goods and input service under Cenvat Credit Rules, 2004. During the scrutiny of the records, it was found that the assessee-Appellants had sold cleared, waste and scrap of various metals arising within the factory including used capital goods on which Cenvat Credit was availed without payment of duty. So, on the waste generated, the Department has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in section Note 8(a) of Section XV of CETA, 1985, the Hon ble Supreme Court in appellant s own case has held that incorporation of Section Note 8(a) in Chapter XV is for the purpose of determining the applicable rate of duty and not concerning with the term manufacture defined in Section 2(f) of the Central Excise Duty Act, 1944. The relevant paragraph in the said judgment is extracted herein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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