2008 (1) TMI 702

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....jaj, Advocate, for the Respondent. [Order]. - The Revenue filed this appeal against the order-in-appeal No. 46/CE/SB/2005, dated 29-8-2005 passed by the Commissioner of Central Excise (Appeals), Ludhiana whereby demand of duty on clearance of old and used 'press felt' were set aside. 2. Ld. DR on behalf of the Revenue submits that it is evident from the show cause notice that the res....

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....spondent reiterates the findings of the Commissioner (Appeals). He submits that the respondent cleared old and used Press Felt. There is no provision for payment of duty thereon. He relied upon the decision of the Tribunal as under :- (1)     M/s. Nakodar Copra. Sugar Mills Ltd. v. CCE, Jalandhar - 2007-TIOL-1952-CESTAT-DEL (2)     Commissioner of Cent....

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....out of worn out/obsolete machinery and parts due to wear and tear is not dutiable even if Modvat/Cenvat has been availed. In any event, the clearance of old and used Press Felt is not dutiable as held by the Tribunal in the various cases. The Tribunal in the case of M/s. Windals Precisions Pvt. Ltd. (supra) held that there is no requirement of payment of duty on the sale of used machinery. It cann....