2012 (9) TMI 275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. for the Department. None present for the respondent. The Revenue filed this appeal against the Order-in-Appeal No. 44/Bol/2006 dated 31.07.2006, whereby the ld. Commissioner (Appeals) has allowed the appeal of the respondent.   2. Briefly stated the facts of the case are that the respondents are engaged in the manufacture of fire bricks grog and declared it as non-excisable. The Departm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oducts must necessarily be in the shape of bricks, it rather covenanted that the initial shaping must precede firing, and the grogs were already fired in the shape of bricks, for which reason the rejected, broken, cracked bricks did not require any further firing after getting reduced to specified sizes, known as grogs as they contained all the properties of refractory ceramic products. The conten....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uirement of Chapter Note 2 of Ch.69 and thus excluded from the purview of Ch.69 by virtue of the restriction clause of Ch.Note 2 of Ch.69. I find that the impugned order-in-original has traveled beyond the scope of the SCN on this score.   In the case of Commissioner of Central Excise, Indore Vs, Vikram Super Cement, Hon ble CESTAT, Northern Bench, New Delhi held Waste and scrap of fire br....