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TMI Blog2005 (1) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ulu, Member (J)]. - The main issue involved in this appeal is that whether the activities of dismantling, breaking and cutting of the ships resulting in realization of ferrous and non-ferrous scrap of the iron and steel, copper and brass amounts to manufacture and attracts Central Excise duties? 2. M/s. Hariyana Steel Co. (Delhi) Ltd., Steel Centre, Sant Tukaram Road, Mumbai, is engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty paid inputs are exempted under Notification No. 204/1993-C.E., dated 1-8-1983, as such no Excise Duty is leviable on waste and scrap of iron and steel. The scrap had been cleared on payment of customs duty, inclusive of CVD equal to Central Excise duty leviable under Tariff Item 58 of the Central Excise Tariff. (b) That consequent to a judgment of the Hon ble Gujarat High Court regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in production of the ferrous and non-ferrous scrap of iron and steel, copper/brass, lead, tin and aluminium, etc. Thus, the ship breaking activity amounts to manufacture under Section 2(f) of the Central Excise Salt Act, 1944. (b) The resultant scrap arising during this process will have to discharge appropriate rate of duty under appropriate T.I. of Central Excise Tariff, 1944 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Gujarat High Court consequent upon filing Special Civil Application No. 98/1993 by the Iron Steel Scrap Association and its members and lastly following the decision of the Division Bench in the case of M/s. Sarabhai Sons in Appeal Nos. E/1996 to E/1949/2002 dated 29-7-2004 [2004 (177) E.L.T. 981 (Tribunal)], it is observed that demand of duty cannot be confirmed as against this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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