2006 (1) TMI 394

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..... both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the confiscation of goods that is S.S. Scrap is in dust form were set aside. 3. The respondents are engaged in the manufacture of stain steel cut wire shots. During the process of manufacture some S.S. Scrap in dust form comes into existence and as per the Revenue the scrap is not .....

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..... se, Jaipur, reported in 2004 (168) E.L.T. 455 (Tri. - Del.). The Tribunal held that industrial dust arising during the course of manufacturing of brass and copper are not excisable goods. As the dust of S.S. Scrap are not goods, therefore, are not liable for confiscation due to non-accountal. I find no infirmity in the impugned order. The appeal is dismissed. - - TaxTMI - TMITax - Central Exci .....

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