9911796707
TMI Blog2004 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ally sealed gas compressors, split air-conditioners, water coolers and parts and accessories used in Refrigeration and air-conditioning appliances falling under Chapter sub-heading No. 8414.00. On verification of records, it was noticed that during the period from 12-11-93 to July, 1998, they had manufactured in their service centre the scrap of waste of enamelled winding wire of copper (burnt and pieces) and copper tube , along with other scrap materials such as the scrap of iron and aluminium by cutting defective compressors and defective stator which were received for the purpose of repairs and cleared the scrap of waste of enamelled winding wire of copper (burnt and pieces) and copper tube without payment of duty claiming that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commissioner on due consideration did not agree with the appellants. He has noted that the scrap generated in the repair centre is required to be considered as goods and the activity carried out by them has to be considered as manufacture in terms of Section 2(f) of the Central Excise Act. He has also noted that larger period is invocable as they have not declared and paid duty. However, he has not adverted to the citations relied by the party. Hence, the grievance. 3. We have heard ld. Advocate, Smt. L. Maithili and ld. DR Shri B.R. Jagadish. 4. Ld. Counsel reiterated the submissions made before the authorities and pointed out that the judgments relied by them squarely applied to the facts of the case and hence the appeal is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in reiterated by the Tribunal in the same company s case as reported in 1998 (100) E.L.T. 517 which was confirmed by the Apex Court as noted supra. It was held that unserviceable pieces in the form of a mass of metal and insulating material are not excisable and not liable to pay duty and it has also been held that there is no process of manufacture to bring any production of new goods. This view was re-iterated by the Tribunal in the case of CMI Limited v. CCE [2002 (143) E.L.T. 209]. It has also been affirmed by the Apex Court as noticed from 2003 (152) E.L.T. A106. It has been clearly held that end cuttings of cables are not classifiable under sub-heading 7404.90 in the light of the Apex Court judgment rendered in the case of Finolex Cab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and called upon them to pay duty and therefore there is no suppression in the matter and larger period is not invocable and the duty demand is headed by time-bar. In the result, the appellant succeeds and the appellant s appeal is allowed. 7. E/1126/03 is the appeal filed by the Revenue against Order-in-Appeal No. 52/03 dtd. 24-7-03. In this case also the Commissioner (Appeals) after due consideration of all the judgments noted (supra) has held that the generation of waste and scrap of wires and cables would be classifiable as waste and scrap and that they are not dutiable. Therefore, the remnants of enamelled copper wire on which duty was said to be confirmed was set aside. Ld. DR pointed out that this enamelled winding wire of copper w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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