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M/s. Daibeck India Abrasive (P) Ltd. Versus CCE Chennai

Waste - The appellant had cleared iron and steel, stainless steel item in domestic tariff area without payment of duty as Wastes & Scrap - Department was of the view that the appellant is liable to pay duty on such waste and scrap as these are leviable to duty under Chapter Note 8 (a) of Section XV of Customs as well as CETA - Held that: - the appellant has cleared only components of machinery due to wear and tear of the machineries. The iron metal scrap cleared by the appellants are not waste a .....

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ecided in favor of appellant. - E/280/2005 - Final Order No. 40925/2017 - Dated:- 12-6-2017 - Smt. Sulekha Beevi C.S., Member ( Judicial ) And Shri V. Padmanabhan, Member ( Technical ) Shri M. Kannan, Advocate, for the appellant Shri S. Govindarajan, AC (AR) for the respondent ORDER Per Bench The appellants are 100% EOU and are engaged in the manufacture of Garnet Powders . The main raw material used is Garnet Sand which is pulverized using imported machinery and converted into powders. The appe .....

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adjudicating authority confirmed the duty demand of ₹ 54,197/- along with interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri S. Muthu Venkataraman, submitted that the appellant has cleared only components of machinery due to wear and tear of the machineries. The iron metal scrap cleared by the appellants are not waste arising in the course of manufacture and therefore are not exigibl .....

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ed or manufactured in India. It is settled law that excise duty is a duty levied on manufacture of goods. Unless goods are manufactured in India, they cannot be subjected to payment of excise duty. Simply because a particular item is mentioned in the First Schedule, it cannot become exigible to excise duty. [See Hyderabad Industries Ltd. v. Union of India, (1995) 5 SC 338 - 1995 (78) E.L.T. 641 (S.C.), Moti Laminates (P) Ltd v. CCE, (1995) 3 SCC 23 - 1995 (76) E.L.T. 241 (S.C.), CCE v. Wimco Ltd .....

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itions contemplated under Section 2(d) and Section 2(f) has to be satisfied conjunctively in order to entail imposition of excise duty under Section 3 of the Act. The manufacture in terms of Section 2(f) includes any process incidental or ancillary to the completion of the manufactured product. This any process can be a process in manufacture or process in relation to manufacture of the end product, which involves bringing some kind of change to the raw material at various stages by different op .....

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