2017 (9) TMI 1183

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....r the Appellant(s) Shri Vijay Gupta, A.R. for the Respondent(s) ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant are engaged in the manufacture of textiles and during the period April 1998 to September 2001, cleared certain waste and scrap arisen in their factory as a result of repair and maintenance of capital goods or scrap arisen from the packing material o....

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.... Vs. CCE, as confirmed by the Hon'ble Supreme Court reported as 2003 (155) ELT 11 (SC), laying down that no duty could be demanded on the containers used for packaging of the inputs as also the scrap arisen during the course of repair and maintenance, he dropped the demand. It may also be mentioned here that the adjudicating authority while vacating the show cause notice, took note of the Boar....

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.... noted that such provision was deleted from the statute with effect from 01.04.2000. As such, as rightly contended by the ld. advocate, the demand for the period post 01.04.2000 cannot be confirmed. The same stands held by the Tribunal in the case of Ceat Limited Vs. CCE, Nasik - 2005 (192) ELT 380 (Tri. Mumbai). 5. As, for the period prior to 01.04.2000, by appreciating the nature of the waste a....