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TMI Blog2011 (4) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... R. was unable to convince us that the terms of the provisions of Rule 57CC of Central Excise Rules, 1944 are pari materia with Rule 57S(2) - As per the decision of Ranjive Steels [2002 (10) TMI 586 - CEGAT, NEW DELHI] the impugned scrap was totally out of the excise net since it does not satisfy the definition of scrap given in the Section notes - Decided in favour of assessee. - E/36/04 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order against the respondent wherein duty of Rs. 1,95,300/- was demanded with interest and penalty equal to duty was imposed. On an appeal filed by the assessee, the ld. Commissioner (Appeals) allowed the appeal and set aside the order of the Jt.Commissioner. Hence the Revenue is in appeal. 2. Heard the ld.D.R. and no one is present on behalf of the respondent. The ld.D.R. has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al took a view that when waste and scrap was sold and the waste and scrap are of the capital goods on which modvat credit had been taken, the duty burden is required to be discharged. This decision is not applicable to the present case since the decision of the ld. Commissioner is on the ground that the waste and scrap was not sold but used captively. The next decision relied upon by the ld.D.R. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pari materia with Rule 57S(2). In fact, we find that not only the Rule 57CC is applicable in different circumstances but it also has totally different provision when compared to Rule 57S(2) of Central Excise Rules, 1944. Therefore, both the decisions cited by the ld.D.R. are not applicable to the facts of this case. We find that the ld.Commissioner has interpreted the Rule 57S(2)(c) correctly an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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