2007 (7) TMI 86

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....f the Commissioner (Appeals) No. Commr, (A) 124/VDR/2003 dated 16-4-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a manufacturer of pharmaceutical products. They have cleared some old and used capital goods which are not serviceable as scrap and also certain waste and scrap of other items including packing material. (b) The original au....

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....against the said order. 4.3 He also relies on the following decisions to support the proposition that clearance of waste and scrap of old and used capital goods are not chargeable to Central Excise duty : K.M. Sugar Mills Ltd. v. C.C.E.., Allahabad - 2004 (164) E.L.T. 40 (Tri.-Del.) Deepak Fertilisers & Petrochem. Corpn. Ltd. v. C.C.E., Mumbai-II - 2004 (174) E.L.T. 468 (Tri-Mumbai) Alemb....