9911796707
TMI Blog2005 (2) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... rawal, Member (T)]. In this appeal, filed by M/s. Northern Railways Mechanical Works, the issue relates to the demand of duty on waste and scrap of iron steels as during the period no exemption notification was in force. 2. Mrs. Suvira Lal, learned Advocate, submitted that the mechanical workshop manufacture railway wagons for use of the Indian Railway; that wagons are exempt from paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted earlier to March, 1994 and also w.e.f. March, 1995 the department should not have demanded the duty from them; that in any case the materials out of which waste and scrap has been generated are duty paid, and therefore, duty cannot be demanded again on the scrap; that they were under the bonafide belief that scrap generated in a workshop of railway department is exempted from payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it has been generated out of duty paid material. Central Excise duty is payable as per the rate of duty mentioned in the Schedule to the Central Excise Tariff Act in terms of Section 3 of the Central Excise Tariff Act. It is not in dispute that during the relevant period no exemption exempting waste and scrap was in existence inasmuch as Notification No. 171/1988-C.E., dated 13-5-1988 which use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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