TMI Blog2018 (3) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... been generated on these items due to said activity - As the Hon'ble Apex Court held in the case of Grassim Industries ltd. [2008 (7) TMI 79 - HIGH COURT RAJASTHAN] that the said activity does not amount to manufacture. In that circumstances, in terms of Note 8A of Section 15 of the Central Excise Tariff Act, the appellant are not liable to pay duty - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brication of capital goods or civil work was cleared without payment of duty. The Revenue is of the view that waste and scrap is an excisable item in terms of Note 8A of Section 15 of Central Excise Tariff Act, therefore, they are required to pay duty on the waste and scrap. In these set of facts, the show cause notice was issued to demand duty from the appellant. The matter was adjudicated and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not availed cenvat credit on the items in question whose waste and scrap was generated during the course of fabrication or capital goods or construction of civil work, therefore, they are not liable to pay duty. 4. On the other hand, the Id. AR reiterated the finding of the impugned order. 5. Heard the parties and considered the submissions. 6. The facts of the case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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