2010 (8) TMI 274

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....sp;      Shri W. Christian, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellants are engaged in the manufacture of excisable goods falling under Chapters 27 & 28 of the schedule to the Central Excise Tariff Act, 1985. On the ground that the clearances of waste and scrap by the appellants duri....

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.... A/1152-1153/WZB/AHD/09, dated 29-5-09, J.K. Industries Ltd. reported in 2004 (164) E.L.T. 332 (Tri.) and Indo Rama Synthetics (India) Ltd. v CCE, Nagpur reported in 2005 (190) E.L.T. 431 (Tri. - Mumbai). While we find that the decisions in J.K Industries Ltd. and Indo Rama Synthetics (India) Ltd. are not applicable on facts, the Tribunal's decision in the case of Shree Ganesh Khand Udyog Sahakari....

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....ery of duty short paid or not paid etc. However all the decisions cited by the learned counsel relate to the payment of duty at 8% or 10% when a manufacturer was engaged in the manufacture of dutiable as well as exempted goods and did not maintain separate accounts. In the present case as rightly submitted by the learned counsel, goods have to be classified and duty amount has to be worked out whi....

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....reasons. The words 'wear' or 'other reasons' would clearly show that capital goods which have worn out because of use and are being scrapped would be covered by this heading. However we find that in the case of India Cements Ltd. reported in 2006 (76) RLT 793, the Tribunal had taken a view that scrap which is generated from capital goods is not covered by this definition. Therefore following the p....