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TMI Blog2004 (12) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this Appeal filed by Revenue is whether duty liability is to be dispatched by M/s. Bhilwara Spinners Ltd. while clearing the waste and scrap of capital goods and inputs. 2. We heard Shri H.C. Verma, learned Departmental Representative for Revenue and Shri K.K. Anand, learned Advocate for the respondents. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d scrap of capital goods is not liable to duty as these capital goods were very old and in respect of which the respondents had not taken any Modvat credit under Rule 57Q of the Central Excise Rules, that no duty is payable on paper scrap and HDPE scrap as these were received as packaging material; that the duty liability on such waste has been finally decided by the Supreme Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per scrap and HDPE scrap has arisen out of packaging material. It has been held by the Supreme Court in the case of West Coast Industrial Gases Ltd. [2003 (155) E.L.T. 11 (S.C.)] that drum/barrel in which calcium carbide has been received by manufacturer cannot be treated to be a waste arising out of processing of inputs for which credit has been taken. As under Rule 57F(18), the duty is to be dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Birla Corpn. Ltd. (supra). The decision in the case of Parle Biscuits relied upon by the Departmental Representative is not applicable to the facts of the present matter as it was not in dispute in that matter that waste had arisen during the manufacture of the goods on which Modvat has been claimed. Similarly there was no dispute that in respect of capital goods which were sold as a scrap, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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