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TMI Blog2008 (1) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Revenue filed this appeal against the order-in-appeal No. 46/CE/SB/2005, dated 29-8-2005 passed by the Commissioner of Central Excise (Appeals), Ludhiana whereby demand of duty on clearance of old and used press felt were set aside. 2. Ld. DR on behalf of the Revenue submits that it is evident from the show cause notice that the respondent cleared old and used paper pulp which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). He submits that the respondent cleared old and used Press Felt. There is no provision for payment of duty thereon. He relied upon the decision of the Tribunal as under :- (1) M/s. Nakodar Copra. Sugar Mills Ltd. v. CCE, Jalandhar - 2007-TIOL-1952-CESTAT-DEL (2) Commissioner of Central Excise, Nagpur v. Windals Precisions Pvt. Ltd. - 2007-TIOL-1886-CESTAT-MUM (3) The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny event, the clearance of old and used Press Felt is not dutiable as held by the Tribunal in the various cases. The Tribunal in the case of M/s. Windals Precisions Pvt. Ltd. (supra) held that there is no requirement of payment of duty on the sale of used machinery. It cannot be treated as clearance of capital goods as such. It has also been held that the Board s Circular cannot override the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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