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TMI Blog2011 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... ds such as copper flats, rods, wires and strips. In the process of manufacture remnants of copper generated were sent by them to their job workers for conversion into copper bar. In that case also Revenue entertained a view that scrap is finished goods and hence it could not be sent to a job worker & Tribunal took the view that remnants emerging is a necessary consequence of manufacturing activity and waste and scrap generated during the process of manufacture was being recycled and reconverted. Merely because the waste and scrap has been made dutiable, it cannot be said that such a scrap cannot be sent to the job worker. The Tribunal relied upon the decision of the Five Member Bench of the Tribunal in the case of Wyeth Laboratories Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his statement which was recorded on 03.07.06 under Section 14 of Central Excise Act, 1944 admitted that they did not divulge the data relating to the clearance of copper scrap to the department at any point of time. 3. Therefore, a show cause notice F.No.V. 85/15-68/Dem/06 dated 23.04.07 was issued to the appellant wherein it was directed to show cause as to why:- a) Central Excise duty to the tune of 33,26,575/- and Education Cess to the tune of Rs.40,921/- should not be demanded and recovered from them in terms of 1st proviso to Section 11A(1) of Central Excise Act, 1944 by invoking the extended period of five years; b) An appropriate amount of interest shall not be charged and recovered from them under Section 11AB of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was engaged in the manufacture of excisable goods such as copper flats, rods, wires and strips. In the process of manufacture remnants of copper generated were sent by them to their job workers for conversion into copper bar. In that case also Revenue entertained a view that scrap is finished goods and hence it could not be sent to a job worker. The Tribunal took the view that remnants emerging is a necessary consequence of manufacturing activity and waste and scrap generated during the process of manufacture was being recycled and reconverted. Merely because the waste and scrap has been made dutiable, it cannot be said that such a scrap cannot be sent to the job worker. The Tribunal relied upon the decision of the Five Member Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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