2017 (3) TMI 1071

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER After hearing both the sides, I find that the appellant is engaged in the manufacture of Cement and were availing the benefit of Cenvat Credit of duty paid on various items. They originally took credit on Fire Brick, Cable and Wire, Filter Bas and various Rubber Items. After use the said items become unserviceable, and are cleared by the appellant as waste scrap. 2. Revenue by resorting t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, the appellate authority observed as under: "The Rule 35(5A) envisages that on the present value of scrap / waste an amount equal to duty leviable shall be paid. The classification have already been decided; the applicable rate of duty shall be the rate applicable to such capital goods at the time of clearance of such waste and scrap; the value on which duty is payable is the present value w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ture and are excisable and are classifiable under a particular heading. If there is no head covering the said goods in the Central Excise Tariff Act, no rate of duty can be fixed and as such the same cannot be collected. For the above proposition he relies upon various decisions of the Tribunal. 7. After considering the submissions made by the Ld. Advocate as also by Ld. DR, who reiterates the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arious used oils and drugs was held as not covered by the provision of Rule 3(5A) as the same was not classifiable under any Central Excise Tariff. Further, in the case of Shriram Alkali & Chemicals Vs. CCE Surat 2010 (259) ELT 77 (Tri-Ahmd.) it was observed that since waste and scrap are not covered by any definition it was held that the same were not required to discharge any duty liability. In ....