TMI Blog2017 (11) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... out classifying the waste and scrap, duty cannot be demanded from the appellants - appeal allowed - decided in favor of appellant. - E/11416/2017-SM - A/13470/2017 - Dated:- 16-11-2017 - Mr. Ashok Jindal, Member ( Judicial ) Shri Rahul Gajera, Advocate for the Appellant Shri S.N. Gohil, A.R. for the Respondent ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein the duty on capital goods, in terms of Rule 3 (5A) of CCR, 2004 has been demanded from the appellants. 2. Heard the parties, considered the submissions. 3. The facts of the case are that the appellant is manufacturer of Sugar and Molasses. They procured capital goods and after use of the capital goods, certain was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the waste and scrap have not been classified and simply rate of duty has been indicated. I agree with the learned advocate that this is not the correct procedure. Further, I also find that the issue is covered by the decision of the Tribunal on the same issue in Kissan co-op. Sugar Factory Limited Vs. CCE, Meerut - 2008 (226) ELT 196 (Tri-Del.). Accordingly, following the decision cited above, I allow the appeals with consequential relief to the appellants. Further, the issue has been examined by this Tribunal in the case of Shriram Alkali Chemicals (supra). Wherein it has observed as under:- 2. Learned advocate submitted that the waste and scrap consisted of several items such as brass scrap, used SS spindle, used fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11A provides only for recovery of duty short paid or not paid etc. However all the decisions cited by the learned counsel relate to the payment of duty at 8% or 10% when a manufacturer was engaged in the manufacture of dutiable as well as exempted goods and did not maintain separate accounts. In the present case as rightly submitted by the learned counsel, goods have to be classified and duty amount has to be worked out which virtually means that goods are to be assessed to duty unlike the decisions referred to by him where rate of duty does not depend upon classification of the goods and rate of duty as per tariff. In such a situation it cannot be said that Section 11A would not be applicable. The next contention submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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