2016 (2) TMI 868

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.... Petitioner : Shri Bipin Garg, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER: ASHOK JINDAL Appellant is in appeal against the impugned order demanding duty on scrap and waste generated during the course of fabrication of factory shed. 2. The facts of this case are that the appellant procured angle, channels, etc. which were used by them for fabrication of factory sh....

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....rap as waste and scrap defines the waste and scrap which is not useable as such. He submits that as it is a fact on record that these waste and scrap has been captively used by the appellant. Therefore, it does not qualify as waste and scrap as defined in Section Note 8 to Section Note 15 of Central Excise Tariff Act and they are not required to pay duty thereon. He, further submits that the ld. C....

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.... note 8 to section 15 of Central Excise Tariff Act, 1985 which defined as under: In this section, the following expressions have the meanings hereby assigned to them:  (a) Waste and scrap Metal waste and scrap 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. ....