2003 (9) TMI 163

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.... (Oral)]. - This appeal is directed against the Order-in-Appeal No. 72/02 (M-III), dated 4-6-02, by which the ld. Commissioner (Appeals) has rejected their appeal by holding that the item "Waste and Scrap" sold by the appellant has a relation to the chapter headings which relates to waste and scrap and has been held by him liable to duty on its clearance. 2. Aggrieved by the above order, the ap....

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....t the time of original receipt of spares, duty had been paid under various chapter heads. They had also informed that the capital goods have been received prior to insertion of Rule 57Q and as such no Modvat credit had been availed by them. Further, they had informed that the notification could not be pressed for levy of duty, since they were not manufacturers of articles from base metals and henc....

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.... generated by dismantling of used machinery is not excisable and therefore duty demanded in respect of such scrap is not tenable. The ld. Advocate relied on the judgment rendered by the Tribunal in the case of Diesel Components Works v. CCE, Chandigarh, reported in 2000 (120) E.L.T. 648 (T). The Ld. Advocate also relied on the judgment rendered by the Tribunal in the case of Hindalco Industries Lt....

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.... on the judgment by the Tribunal rendered in the case of Diesel Components Works, Patiala v. CCE, Chandigarh, 2000 (120) E.L.T. 648 (Tri.) = 2000 (40) RLT 641 (CEGAT), in which it has been held that the scrap generated during dismantling of locomotives is not dutiable as scrap and it is only the scrap which arises during the manufacture or mechanical working of metals or metal goods is that alone ....