2018 (3) TMI 1418

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....shok Jindal The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed against the appellant on scrap generated during the course of fabrication of capital goods. 2. The facts of the case are that the appellant is engaged in manufacture of petroleum products and in their refinery they installed certain plant and machinery and undertaken civil work wherein....

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....d the Id. Counsel for the appellant submits that the decision of the Hon'ble High Court of Rajasthan has been reversed by the Hon'ble Apex Court reported in 2011 (273) ELT 10 (S.C.) holding that the activity of fabrication of plant and machinery or civil work is not an activity of manufacture, therefore, the waste and scrap generated during the said activity is not excisable. He further su....