2008 (2) TMI 72

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....ce President]. Heard both sides. Appellant filed this appeal against the impugned order, whereby demand was confirmed in respect of waste and scrap of old and used capital goods. 2. Contention of appellant is that the demand is confirmed by treating the waste and scrap as goods manufactured in terms of Section 2F of the Central Excise Act. The contention is that during the relevant period th....

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....metal in the factory, therefore, the waste and scrap arising of old and used capital goods are not dutiable in absence of any rule. 4. The contention of revenue is that as per the chapter note 8a in Section xv of Central Excise Tariff Act, the waste and scrap question made dutiable. We have gone through the chapter note 8a in Section xv of Central Excise Tariff Act, which covers the metal waste....