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TMI Blog2018 (2) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Sh. R. K. Mishra, AR for the respondent ORDER Per : Justice ( Dr. ) Satish Chandra All the three appeals have been filed against the order in appeal No. BHO-EXCUS-001-APP-28 to 30/17-18 dated 30.06.2017 passed by the Commissioner (Appeals-I), Customs, Central excise & Service Tax, Bhopal. The dispute in all the three appeals is identical which pertains to the excisability of the scrap ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view that appellant is required to discharge duty in respect of such unfit/ damage components, raised duty demand for the period December 2011 to September, 2015. The demand was dropped initially by adjudicating authority on the ground that it is not the appellant who has manufactured the said rejected goods. However, at the level of Commissioner (A), the order was reversed and demand was confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found unfit or got damaged during the manufacturing process and have been cleared as waste and scrap. It is evident that damaged goods have not been manufactured by the appellant but were procured from outside after payment of duty. The section note 8(a) to section XV has no application to such goods. 6. We find that the similar issue came for consideration before the Tribunal in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of paper and paperboard and they are merely consumers of paper and paperboard. When they used paper and paperboard for manufacture of empty boxes, some quantity of waste, scrap and parings of paper and paperboard has arisen. They had no intention to manufacture of scrap waste or paring. The intention is to minimize / avoid the waste and not to produce the same. These scrap/ waste/ paring also c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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