2006 (10) TMI 342

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..... ellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 4/2004, dated 15-6-2004 by which the Commissioner has confirmed demands with regard to the scrap removed by the appellants. During the plant expansion, scrap was generated while erection, fabrication and commissioning of various machinery equipments .....

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..... reasons alone would be dutiable and not other scraps. The Tribunal in the said order has relied on four rulings (i) CCE v. Birla Corporation Ltd. - 2005 (181) E.L.T. 263 (Tri.-Del.) (ii) Rajasthan Spinning and Weaving Mills Ltd. - 2006 (193) E.L.T. 601 (Tri.-Del.) (iii) Southern Agrifurane Industries Ltd. v. CCE, Chennai - 2003 (158) E.L.T. 323 (Tri-Chennai) and (iv) Ballarpur Industries Ltd. v. .....

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