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TMI Blog2008 (10) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order rejected an appeal filed by M/s. Chemplast Sanmar Ltd., Plant-I (CSL), and sustained the order of the original authority. The original authority had demanded an amount of Rs. 1,55,957/- being duty (along with interest) on waste and scrap of capital goods/inputs cleared by CSL during the period 1/03 to 8/03 and imposed a penalty of Rs. 25,000/-. The demand was made on the basis tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed also the penalty imposed. 2. Reiterating the grounds taken in the appeal, the ld. Counsel for the appellants submits that the original authority had raised the demand of duty and interest confirming a proposal to demand duty on goods manufactured by the appellants namely waste and scrap of inputs/capital goods. Waste and scrap of Cenvat credit availed inputs/capital goods were final products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully gone through the case records and the submissions by both sides. I find that the goods held to have been manufactured and exigible to duty or worn-out capital goods are inputs. The original authority had found that these goods had arisen in a process of manufacture as new and distinct products different from the raw material (inputs/capital goods). This finding upheld in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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