2017 (8) TMI 154

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....or the Respondent ORDER Per: V. Padmanbhan These appeals are filed against the Orders in Appeal dated 29.01.2014 as well as 31.12.2013. 2. The appellant is engaged in the manufacture of Sanitary wares and Toilet Articles falling under chapter 69 of the Central Excise Tariff Act. They manufacture Moulds and use the same in the manufacture of Sanitary Wares & Toilet Articles. After the repeated....

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....esult out of any manufacturing process in the factory and therefore not excisable, even though, some consideration has been recovered at the time of sale of such moulds. He further argued that there is no specific entry for classification of waste and scrap of moulds. He also submitted that the demand for the subsequent period has been dropped by the Commissioner (Appeals). 5. The ld. DR supporte....

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.... Plaster of Paris moulds used in the manufacture of Sanitary Wares by the appellants are manufactured and used in house. No duty has been paid on such moulds in view of the Notification no. 67/95 dated 16.03.1995 which provides for "nil" rate of duty for goods capitively consumed. It is further seen that such moulds are sold for a consideration after exhausting its life span. The dispute is whethe....