2018 (3) TMI 1786

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....ndent : Shri U. Sengraj, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appeal is against order dated 09/08/2016 of Commissioner (Appeals - I), New Delhi. The appellant has got two grievances against the impugned order. The first one is with reference to duty liability on scrap arising out of wear/tear or outcome of repair process within the factory premises. The second issue ....

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.... are engaged in the manufacture of leaf spring and the scrap arising out of them is identifiable as iron and dust pining dust which are identifiable easily to the manufacturing process. The appellants used certain MS items for repair, re-structuring and certain items emerged due to general wear and tear. Those items are identifiable and distinguishable from the manufactured scrap. As such, we find....