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TMI Blog2008 (10) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : M.V. Ravindran, Member (J)]. This appeal is filed by the Revenue against order-in-appeal No. BPS(113) 14/2003 dt. 26-3-2003. 2. We have considered the submissions made by both sides and perused the records. 3. The issue involved in this case is whether the waste and scrap generated out of replacement of worn out and deteriorated parts of machinery, are liable for duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een) which are parts of Machineries and they are admittedly old and worn out. These waste and scrap was admittedly not generated in course of manufacturing process undertaken in the Appellants factory. But such scrap was generated due to wear and tear of the machinery installed in the Appellants factory. Such old and worn out parts of machinery continued to remain the same parts of machinery eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not required to pay duty. It is not the case of the department that the Appellants had availed credit on these capital goods and as such duty was required to be paid on the waste and generated in course of use of such capital goods if cleared from the factory of the manufacturer. Hence the order passed by the lower authority is not tenable and deserves to be set aside. In view of these facts I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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