2010 (1) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Revenue is seeking rectification of mistake in the order of this Tribunal No. A/1152-1153/WZB/AHD/2009 dated 29-5-2009. 2. The application has been made on the ground that the Kissan Cooperative Sugar Factory Ltd. v. CCE, Meerut [2008 (226) E.L.T. 196 (Tri. - Del.)] decision is not relevant and there is no necessity of classification of waste and scrap arising out of used capital goods for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation of mistake would definitely amount to a review. 3. Further, the learned SDR relied upon the decision of the Tribunal in the case of Hindustan Zinc Ltd. reported in 2009 (237) E.L.T. 309 (Tri. - Del.) wherein a view has been taken that there is no need for classification of waste and scrap. This decision was not cited before me at the time of hearing and the learned advocate on behalf of the....