2006 (11) TMI 389

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....i Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against the Order-in-Appeal No. 31/2005 dated 29-11-2005, passed by the Commissioner of Customs & Central Excise (Appeals), Guntur. 2. The appellants are the manufacturers of Cotton Yarn which are excisable commodity. The Asst. Commissioner confirmed the demand of Rs. 3....

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....ccountant appeared for the appellants and Shri Anil Kumar, learned JDR appeared on behalf of the Revenue. 4. The learned Chartered Accountant urged the following points :- (i)  The appellants are neither manufacturers of iron and steel nor they do undertake any fabrication activity subject to duty of excise. Therefore Note 8 (a) of Section XV of the Central Excise Tariff have no ap....

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....is held that no process of manufacturing taking place in respect of waste and scrap generated during the course of manufactures of cigarettes. (iv)   According to sub-rule 5(A) of Cenvat Credit Rules introduced vide Notification No. 27/2005-C.E. (N.T.), dated 16-5-2005 - "5A : - If the capital goods are cleared as waste and scrap the manufacture shall pay an amount equal to the dut....

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....leviable. (a)      Rashtriya Ispat Nigam Ltd. [2003 (161) E.L.T. 285 (Tri.)] which has been affirmed by the Apex Court as reported in 2004 (163) E.L.T. A53 (S.C.)] (b)      CCE, Delhi v. Machino Montell (I) Ltd. [2004 (168) E.L.T. 466 (Tri.-LB.)] (c)      CCE, Mangalore v. Sree Krishna Pipe Industries [2004 (165) E....