2004 (12) TMI 463

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....ant. Shri K.K. Anand, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by Revenue is whether duty liability is to be dispatched by M/s. Bhilwara Spinners Ltd. while clearing the waste and scrap of capital goods and inputs. 2. We heard Shri H.C. Verma, learned Departmental Representative for Revenue and Shri K.K. Anand,....

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.... hand, learned Advocate submitted that waste and scrap of capital goods is not liable to duty as these capital goods were very old and in respect of which the respondents had not taken any Modvat credit under Rule 57Q of the Central Excise Rules, that no duty is payable on paper scrap and HDPE scrap as these were received as packaging material; that the duty liability on such waste has been finall....

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....venue to counter the claim of the respondents that paper scrap and HDPE scrap has arisen out of packaging material. It has been held by the Supreme Court in the case of West Coast Industrial Gases Ltd. [2003 (155) E.L.T. 11 (S.C.)] that drum/barrel in which calcium carbide has been received by manufacturer cannot be treated to be a waste arising out of processing of inputs for which credit has bee....