2024 (12) TMI 1631

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....'ble Mr. M.M. Parthiban, Member (Technical) For the Appellant : Shri C.S. Vinod, Authorized Representative For the Respondent : Shri Rajesh Ostwal, Advocate ORDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. Briefly stated, the facts of the case are that the respondents herein are engaged in the manufacture of Integrated Automobile Wire Harness Sets, fallin....

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....-payment of central excise duty on such waste and scrap items was disputed by the Department on the ground that generation of waste/scrap of PVC insulated wires are excisable goods falling under Chapter 7404 of the Central Excise Tariff Act, 1985 and accordingly, the respondents were required to discharge the central excise duty liability on removal of such waste and scrap out of their factory pre....

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....ed this appeal before the Tribunal. 3. Revenue has assailed the impugned order on the ground that generation of waste and scrap of copper/PVC wires would amount to manufacture and also are classifiable under Chapter 7404 of the Central Excise Tariff Act, 1985 and thus, the respondents were liable to pay central excise duty on removal of those waste and scrap material outside the factory premise....

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....ut of the present dispute has already been dealt with by the Co-ordinate Bench of the Tribunal, in the case of Finolex Cable Ltd. Vs. Commissioner of Central Excise, Pune-I- reported in 2024 (6) TMI 618 - CESTAT MUMBAI. On identical set of facts, the Tribunal has held that waste and scrap arising during the manufacture of cables are not liable for payment of central excise duty. 5. In view of t....