2008 (4) TMI 49

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....6,513/- from the respondents on broken kiln tiles (classified under Heading 69.01 of the CETA Schedule) for the period April, '03 to March, '04. The lower authorities refrained from demanding duty on the item, treating the same to be 'waste and scrap'. According to the appellant, the respondents were liable to pay duty at appropriate rate on the kiln tiles as they had availed CENVAT credit on thes....

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....ssioner of Central Excise, Coimbatore [1999 (107) E.L.T. 100 (Tribunal)], wherein defective/broken grinding wheels were considered to be 'waste and scrap' of grinding wheels as also to be not excisable in the absence of specific Tariff entry in the relevant Chapter (Chapter 68 of the Tariff Schedule). 2. After considering the submissions, I have no hesitation to sustain the impugned order inasm....