TMI Blog2008 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... any products of iron and steel but only undertake activity of repairs and maintenance, is accepted – since no any credit is taken on items used in repair and maintenance, no duty is payable on impugned scrap – appellant’s appeal is allowed - E/4657 & 4666/2004-EX(BR) - 632-633/2008-EX/(PB), - Dated:- 18-8-2008 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) Shri Sanjay Grove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said waste and scrap have arisen during the course of mechanical working of metal and hence was excisable. For coming to such conclusion, he has relied on Section Note 5(a) of Section XV of Central Excise Tariff Act 1985. 4. The learned Advocate submits that they are not engaged in manufacture of any plant or equipment or any products of iron and steel but only undertake activity of repairs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 1199 (Tri.-Del.) CCE, Visakhapatnam -I v. Vamsadhara Paper Mills Ltd. - 2005 (192) E.L.T. 342 (Tri.-Bang.) Zuari Cement Ltd. (ZCL) v. CCE, Tirupati - 2007 (210) E.L.T. 219 (Tri. - Bang.). 5. The learned DR reiterates the findings and reasoning of the Commissioner (Appeals). 6. We have carefully considered the submissions from both the sides. The appellant is not invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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