TaxTMI 
TaxTMI 
2008 (5) TMI 494
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....Shri G. Rajendran, Consultant, for the Respondent. [Order]. - In the impugned orders, the Commissioner (Appeals) vacated the demand of duty on 'waste and scrap' cleared by the respondents during the periods 2/03 to 11/03 and 12/03 to 8/04. The Commissioner (Appeals) found that the respondents had cleared without payment of duty, scrap obtained from scrapping of worn out parts of capital good....
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....ed as proposed in the Show Cause Notice had arisen in the manufacturing process and duty was correctly demanded. As regards worn out capital goods, it is submitted that the definition of scrap appearing in the tariff covered worn out parts of machines which could not be used as such. She cites Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 in support of this claims. 3.&e....
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....submissions made by both sides. As per the impugned orders, what is cleared is scrap of worn out capital goods. It is submitted in the appeals that the respondents had also cleared scrap that had arisen out of manufacture of components in their workshop. However, there is no break up as to what part of demand relates to the manufactured scrap and what part relates to scrap of capital goods. Show C....
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.... from the manufacture or mechanical working of metals and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons." The above note does not support the case of the Revenue . The note envisages only such scrap, which arises from the manufacture or mechanical working of metal or metal goods definitely not usable as such. In the instant case, it is not esta....