TMI Blog2024 (1) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in M/S. SATNAM OVERSEAS LTD. VERSUS COMMNR. OF CENTRAL EXCISE, NEW DELHI [ 2015 (4) TMI 356 - SUPREME COURT ] and also M/S. SERVO-MED INDUSTRIES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [ 2015 (5) TMI 292 - SUPREME COURT ]. The findings recorded by the Commissioner (Appeals) do not suffer from perversity. Appeal dismissed. - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Bhagwat Dayal, Authorised Representative for the Department None for the Appellant ORDER The order dated 10.03.2021 passed by the Commissioner (Appeals) setting aside the order dated 23.09.2019 passed by the Additional Commissioner has been assailed by the department in this appeal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations, but the Additional Commissioner by order dated 23.09.2019 confirmed the demand of excise duty. 4. Feeling aggrieved, the respondent filed an appeal before the Commissioner which appeal has been allowed by order dated 18.03.2021. The relevant portions of the order passed by the Commissioner (Appeals) are reproduced below: 6.4. I find that in the case of Union of India v JG. Glass [1998 (97) E.L.T. 5 (S.C.)], the Hon ble Supreme Court has clearly held that to define a process as manufacturing process, a new different commercial commodity comes into existence. In this case the appellant had brought scrap without payment of duty and even after segregation of lead required by him the remaining thing remained scrap of different mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gated scrap including the lead scrap, which would have been sold by that entity, attracted Central Excise duty. The certain answer is no. Thus, only for the reason that the scrap is cleared from manufacturer's premises, the same cannot be treated as manufactured goods. 6.6. Therefore, I hold that the process of segregation of various kind of scraps from non-dutiable scrap does not satisfy the definition of 'manufacture' as given in Section 2(f) of the Central Excise Act, 1944 and as the appellant has not availed Cenvat Credit on such scrap also, therefore no duty liability arises in this case on clearance of such segregated scrap. As the duty has been held not leviable, accordingly no question of interest penalty arises. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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