2008 (10) TMI 414

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....Appellant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against order-in-appeal No. BPS(113) 14/2003 dt. 26-3-2003. 2. We have considered the submissions made by both sides and perused the records. 3. The issue involved in this case is whether the waste and scrap generated out of replacement ....

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.... Brass Tubes scrap, Nickel Scrap, Mill Roller scrap, Ball bearing scrap (screen) which are parts of Machineries and they are admittedly old and worn out. These waste and scrap was admittedly not generated in course of manufacturing process undertaken in the Appellants' factory. But such scrap was generated due to wear and tear of the machinery installed in the Appellants' factory. Such old and wor....

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....ult into such worn-out and unserviceable parts cleared as waste and scrap were not required to pay duty. It is not the case of the department that the Appellants had availed credit on these capital goods and as such duty was required to be paid on the waste and generated in course of use of such capital goods if cleared from the factory of the manufacturer. Hence the order passed by the lower auth....