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CCE Mumbai Versus Chemical Process Equipment Pvt. Ltd.

2018 (1) TMI 47 - CESTAT MUMBAI

Clandestine removal - It is the case of the department that the assessee removed clandestinely aluminium scrap and plastic scrap during the period 1991-92 to 1995-96 either under delivery challan or without delivery challan - whether the appellants have cleared the aluminium scrap which was alleged by the revenue and whether the plastic scrap cleared by the appellants is liable to duty? - Held that: - As regards aluminium scrap we find that the only scrap which was cleared out of factory is thos .....

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bsequently used for packing of final product, it is clearly covered by N/N. 217/86, hence no duty can be demanded on such scrap. As regards the aluminium scrap shown to have been cleared as per the challans same alone is liable for duty. - The matter is remanded to the adjudicating authority only for requantification of demand - appeal allowed by way of remand. - E/3368/06 - A/91703/2017 - Dated:- 29-12-2017 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) Shri A.B .....

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ation 53/88 which in turn was superseded vide notification 14/92. It is the case of the department that the assessee removed clandestinely aluminium scrap and plastic scrap during the period 1991-92 to 1995-96 either under delivery challan or without delivery challan. Revenue calculated the scrap quantity by taking the total purchase of inputs such as aluminium and aluminium scrap cleared under the cover of challan and the difference was assumed to have been cleared clandestinely and the demand .....

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f the revenue reiterates the grounds of appeal. He submits that all the aluminium material used by the appellants which was used as mould for manufacture of plastic vessel converted into scrap. However, only small quantity of scrap was shown as clearance under challan whereas the entire aluminium scraps cleared by the appellant without payment of duty. He further submitted that respondents have claimed nil rate of duty under notification 132/86. The said issue was decided by the Tribunal vide Or .....

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. The respondent claimed exemption notification 182/84-C.E. dated 01.08.1984 on the removal of aluminium scrap which is not admissible to them as one of the condition of the exemption is the assessee should not avail the modvat credit or he should reverse the modvat credit attributed to the scrap. Since this condition was not complied with the appellants were liable to pay duty on the scrap. Therefore the order of the Commissioner (Appeals) is not legal and proper. 3. Shri P.V. Patankar, ld. Cou .....

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aining quantity assumably arrived at by the revenue is incorrect for the reason that the remaining quantity of scrap was used as a packing material for manufacture of final product and clearance thereof. Therefore it is not the clearance of scrap and the packing materiel which is used in the manufacture of final product is otherwise exempted under notification 217/86-C.E. dated 01.03.1986. 4. As regards the demand of the plastic scrap, he submits that the plastic scrap was exempted under notific .....

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