2005 (7) TMI 269

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....mber (T)]. - Appellants are engaged in the manufacture of Piston rings, Gaskets etc. The present dispute relates to the demand of duty under the Central Excise Act, 1944 on M.S. Scrap, Aluminium/ copper scrap, used grinding wheels and empty M.S. drums/plastic containers sold by the assessee from its factory. 2. The Commissioner (Appeals) has confirmed the demands observing as under :- (a) M.....

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....llants but were admittedly capable of use for other grinding purpose by the purchaser. (d) M.S. drums/plastic container : M.S. drums obtained from empty of the inputs material in the appellants unit are not liable to duty. However, only in cases where these M.S. drums are sold as scrap of M.S. that another identifiable items would have come in existence in the appellants unit and would be liabl....

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....he invoice, challan under which the scrap was cleared give the clear description of the goods as scrap of copper cable and scrap of aluminium cable which was recovered out of construction activity in respect of old metal fitting and electrical installation. The finding of the Commissioner (Appeals) therefore of no evidence tenable for the same reasons as therein above no duty on such scrap arising....