2019 (11) TMI 1159

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..... t Mr. G.M. Sharma, A.R. for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein the demand has been confirmed against them on waste arising during the course of manufacturing of the wire and cables. 2. The facts of the case are that the appellant is engaged in the manufacturing of insulated wire and cables and paying the duty thereon and also .....

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..... refore, a show cause notice was issued to the appellant to demand the duty thereon and to impose penalty. The matter was adjudicated and the demand was confirmed along with interest. Against the said order, the appellant is before us. 3. The ld. Counsel appearing on behalf of the appellant submits that in their own case, the Commissioner (Adjudication) himself has dropped the demand vide Order-in .....

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..... is that - whether waste & scrap arising out during the manufacture of wire & cables is excisable or not? 7. We find that the appellant is manufacturing enameled wires and cables and during the course of manufacturing, such waste & scrap arise. Therefore, in terms of the decision in the appellants' own case vide order dt. 26.10.2010, the waste & scrap of wire & cables is not a manufactured produ .....

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