2002 (7) TMI 643

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.... for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - In this appeal filed by the assessee, the question raised by them in the memorandum of appeal is whether the waste and scrap of paper, generated in the course of manufacture of paper, paper board, printed board, articles of printed board, etc., during the material period could be treated as excisable goods or not. 2.&ems....

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.... on the Hon'ble Supreme Court's decision in CCE, Delhi v. Maruti Udyog Ltd. - 2002 (141) E.L.T. 3 (S.C.). 4. Ld. DR, on the other hand, submits that at no stage of the litigation has the party raised the claim for abatement of duty under Section 4(4)(d)(ii) ibid. He points out that there is no such claim in the present appeal either. In his rejoinder, ld. Counsel submits that the plea for ....

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....hat the amount realised by the assessee from the sale of scrap has to be regarded as a normal whole sale price and, in determining the value on which excise duty is payable, the element of excise duty, which must be regarded as having been incorporated in the sale price, must be excluded. This decision of the Apex Court pertaining to waste and scrap is squarely applicable to the instant case. The ....