TMI Blog2018 (1) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... has come up before this Tribunal in the assessee-Respondents own case M/s Ultra Tech Cement Ltd. vs CCE ST, Raipur [ 2016 (9) TMI 1234 - CESTAT NEW DELHI ], where it was held that in view of the settled principles of law, we are not in agreement with the findings of the lower authority that prescription of Chapter Note in the tariff will create the duty liability on the waste and scrap of metal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, the appellant engaged in the manufacture of cement and clinker falling under chapter sub-heading No. 2523.29 of Central Excise Tariff Act, 1985. They were also availing the benefit of Cenvat Credit on input, capital goods and input service under Cenvat Credit Rules, 2004. During the scrutiny of the record, it was found that the assessee had sold and cleared, waste and scrap of various meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r period [ M/s Ultratech Cement Ltd. vs. CCE ST, Raipur] in Appeal No. E/1545/2009-Ex. Final Order No. 52932/2016 dated 11.07.2016 wherein it was observed that- 4. We have heard both sides and perused the records. We find that so far as the definition of term waste and scrap of metals contained in section Note 8(a) of Section XV of CETA, 1985, the Hon ble Supreme Court in appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Final Order No. 52712/2015 dated 02.12.2015 in identical set of facts, has set aside the demand confirmed in the adjudication / appellate order . 5. By following the ratio laid down by our earlier order (supra), we find no reason to sustain the impugned order. The same is hereby set aside. 6. In the result, appeal filed by the appellant is allowed. (Dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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