2002 (11) TMI 142

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....o. 63/2000, dt. 2-5-2000 by which the Commissioner (Appeals) has set aside the order-in-original demanding duty of Rs. 12,614/- and imposing penalty of Rs. 500/- on the ground that waste oil cleared during the period February 99 to June 1999 is subject to levy of Central Excise duty. The Commissioner (Appeals), in the impugned order in Paras 5 and 6, has held as follows : "5. I find force in th....

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....ty is vacated. 6. In the light of the above discussions, the impugned order demanding duty on waste oil with penalty is set aside and the appeal is allowed in the above terms." 2. Revenue contends in this Appeal that the assessee had availed Modvat credit on lubricating oils, cutting oils, coolants etc. under Rule 57Q of the Central Excise Rules, 1944 which were used for cleaning and lubrica....

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....s, Mineral oil and product of their distillation Bituminous substances, mineral waxes". I have perused the chapter notes and find that there is no chapter note to define "Waste Oil". Similar definition pertains to stainless steel waste and scrap, ferrous and non-ferrous is available under Section XV in Note (8). There is a specific tariff heading for waste and scrap under Heading 7204.20 for waste....