TMI Blog2017 (8) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... oth items appellant has not availed Cenvat credit. The Excise duty can be charged on the waste and scrap only (i) where waste and scrap is generated during the course of manufacture of excisable goods; and (ii) such waste and scrap of such excisable goods has been classified dutiable goods in the Central Excise Tariff, which is not the case here - Appeal allowed - decided in favor of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. In the adjudication, demand was confirmed and ld. Commissioner (Appeals) upheld the same, therefore the appellant is before this Tribunal. 2. Shri S.B. Awate, ld. Consultant appearing on behalf of the appellant submits that these scraps were not generated during the course of manufacture of any excisable goods. Paper scrap is imported as raw material and cleared as such. Steel scrap is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The demand was confirmed on the waste and scrap of paper and steel. The show cause notice has not indicated that why this duty is being levied on waste and scrap. As per the facts submitted by the appellant the paper waste is import of waste paper and the same was cleared as such. As regard the steel scrap, it is scrap generated from the maintenance of plant and machinery. On the both items a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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