2018 (4) TMI 658

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.... Appellant Shri S.J. Sahu, Assistant Commissioner (A.R.) for Respondent Per: Raju: This appeal has been filed by M/s Shri Adinath Sahakari Sakhar Karkhana Ltd. against demand of Central Excise duty, interest and imposition of penalty on scrap of old and used machinery cleared from their factory. 2. Learned Counsel for the appellant pointed out that they sold this scrap of old capital g....

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....result of wear and tear and scraping of old machinery parts in so far as this scrap generated is not a result of manufacturing process, no Central Excise duty on the same can be demanded. The demand on said court has been dropped. However the impugned order notes that the appellant have a workshop in their factory wherein certain activities were carried out which amounts to manufacture. The said g....

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....M.S. fabricated pipes, angles, channels etc, Detailed as per Annexure - B enclosed." There is no doubt waste and scrap generated during machining would be excisable, however in so far as sub para (c) & (d) is concerned, the details process resulting in the generation of item described needs to be examined. The Order-in-Original does not give any detail findings regarding process which resulted ....