Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Commissioner of Customs & Central Excise, Hyderabad Versus M/s Golkonda Engineering Enterprises Ltd

2017 (10) TMI 11 - CESTAT HYDERABAD

Waste - dutiability - plastic waste that arises during the recovery of metal scrap - Held that: - If along with every manufactured item scrap is generated, then that scrap cannot be considered as manufactured item - 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 - demand set aside - appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

we take up the same for disposal even in the absence of any representation. Heard learned DR and perused the records. 3. The relevant facts that arise for consideration are respondents herein are engaged in procuring imported/indigenous cable scrap and jelly filled telephone cable scrap on which duty is paid and availed CENVAT credit; they cut open the cables and recovered scrap like copper wire, GS wire and other plastic scrap. Respondent discharged appropriate duty on the copper scrap, GS scr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

commodity. The adjudicating authority after following due process of law dropped the proceedings initiated by the said show-cause notice. Aggrieved by such an order, Revenue preferred an appeal before the 1st Appellate Authority taking various grounds. The 1st Appellate Authority concurred with the views of the adjudicating authority and upheld the order-in-original by recording the following findings: I have carefully gone through the records of this appeal and the contentions put forth by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e scrap that was cleared through commercial invoices appeared to be dutiable as similar scrap was being cleared on payment of duty through Central Excise invoices. The contention of the Respondents all along has been that the scrap cleared through commercial invoices was only assorted scrap comprising of floor sweepings etc arising during the initial processing of the cable scrap. It is not the case of the department that the scrap in question emerged during the course of manufacture of final pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version