TMI Blog2017 (10) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... aste which gets generated in the facts of this case, is not excisable under any tariff heading, and remains un-contradicted by the Revenue in their appeals either before the adjudicating authority or before the 1st Appellate Authority or even before us - demand set aside - appeal dismissed - decided against Revenue. - E/574/2008-DB - A/31467/2017 - Dated:- 7-9-2017 - Mr. M. V. Ravindran, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike copper wire, GS wire and other plastic scrap. Respondent discharged appropriate duty on the copper scrap, GS scrap etc recovered out of imported goods, but are not discharging any duty on the plastic waste that arises during the recovery of metal scrap. Revenue authorities holding a view that the respondent has to discharge duty on the plastic waste scrap also, show-cause notice was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs recorded in the impugned order have also been duly considered by me. I find that the lower adjudicating authority has made a valid observation that the demand notice does not bring out as to how the impugned 'waste and scrap' is excisable as it is silent on the tariff entry as well as on the aspect of marketability of the product as a distinct commodity. The Appellants have made a very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the waste and scrap originally imported would also hold good for the scrap in question. This contention is far-fetched and without any basis. Can the scrap in question be equated to the one originally procured by the Respondents as inputs, on which Cenvat credit was availed? Certainly not! It has also been argued by the Appellants that the fact that the goods were valued and cleared on commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities that the waste which gets generated in the facts of this case, is not excisable under any tariff heading, and remains un-contradicted by the Revenue in their appeals either before the adjudicating authority or before the 1st Appellate Authority or even before us. 5. In the absence of any contrary evidence, we find that both the lower authority's orders are correct and l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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