2017 (8) TMI 989

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....nt. Shri Ashutosh Nath, Asstt. Commissioner (AR), for the Respondent. ORDER The appellant is engaged in the manufacture of Sugar, Molasses, Ethyl Alchohol, Acetaldehyde etc. They have imported certain paper scrap and some unused papers scrap was lying in the unit. Similarly during the repair and maintenance of plant some old defective and waste metal which is worn out parts generated. Bot....

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....fore no Excise duty chargeable on that. He placed reliance on the following judgments : (a)     Kumbhi Kasari SSK Ltd. v. Commissioner of C. Ex. & Customs, Pune [2004 (173) E.L.T. 61 (Tri.-Mumbai)] (b)     Diesel Components Works v. Commissioner of C. Ex. Chandigarh [2000 (120) E.L.T. 648 (Tri.)] (c)     Finolex Cables Ltd. v. Co....