2015 (12) TMI 1556

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.... Shri Victor Das, Advocate for the appellant. Rep. by Shri R.K. Mishra, DR for the respondent. Per B. Ravichandran: The present appeal is against the order dated 21.12.2006 of the Commissioner, Raipur-I. The appellants are engaged in the manufacture of cement and clinker and proceedings against them were initiated by the Revenue on the ground that they have cleared waste and scrap of vari....

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....terials obtained through modification, expansion and upgradation of plant and machinery including periodical/preventive maintenance of various machineries. The old and used items arising out of these activities, including replacement, maintenance are collected in the store yard and periodically sold by them under a cover of sale invoice. Ld. Counsel strongly contested the allegation of Revenue sta....

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....llants - repair, maintenance, dismantling, etc. of plant and machinery cannot be considered as a manufacturing activity. The Hon'ble Supreme Court in the case of Grasim Industries Ltd. - 2011 (273) ELT10 (SC) held that metal scrap and waste arising out of repair and maintenance work of the machinery used in the manufacture of cement by no stretch of imagination can be treated as a subsidiary produ....