2004 (4) TMI 498

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.... for the Appellant. Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The application for waiver of pre-deposit of duty and penalty arose out of the order of Commissioner of Central Excise, Nagpur. 2. In the impugned order the Commissioner demanded Central Excise duty of Rs. 1,21,32,329/- being the duty on Furnace Oil/Mineral Oil Sludge,....

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.... 5. In so far as demand for duty on waste and scrap of inputs on which credit has been availed, it is argued that some of the waste material like Titanium Dioxide is not excisable, G.I. wire scrap arises out of packing materials of inputs, some the scrap cleared did not arise out of any manufacturing activity and some of the scrap cleared is not a marketable commodity. 6. In regard....

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....iling Modvat credit and so duty has to be paid when it is removed from the applicants' factory. In regard to other waste and scrap he argued that this scrap has arisen out of the inputs and capital goods on which the applicant availed of Modvat credit. In terms of Rule 57F (18) and the erstwhile Rule 57F(5) duty has to be paid when such waste and scrap is removed. In regard to the plea that the wa....