2017 (3) TMI 852

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....e respondent ORDER The appellant is manufacturing of wire and cables. During the course of manufacturing of wire and cables, certain waste and scrap generated which was cleared by the appellant without payment of duty. In that circumstances, various show cause notices were issued to the appellant to demand an amount on account of reversal of value of 10% of the value of waste and scrap cleared b....

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.... of Finolex Cables Ltd. reported in 1996 (86) ELT 418 (Tribunal) wherein it has been held that waste and scrap being rejects unmarketable as wires and cables are not excisable goods and not eligible to duty. In that circumstance, it is his prayed that the appellant is not liable to pay value of 10% of the waste and scrap generated during the course of manufacturing of final goods. He also took the....