2012 (3) TMI 90

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..... exigible items - Decided in favor of the assessee - CEA No. 103 of 2011 - - - Dated:- 13-2-2012 - MR. JUSTICE M.M.KUMAR, MR. JUSTICE ALOK SINGH, JJ. Present: Mr. HPS Ghuman , Advocate for the appellant M.M.KUMAR, J. 1. The instant appeal under Section 35 G of the Central Excise Act, 1944 is directed against order dated 28.7.2003 passed by the Customs Excise and Service Tax Appel .....

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..... the case of CCE v. Diamond Cement 2002 (52) RLT 659. On second issue concerning waste of scrap of copper and brass, the Tribunal has found that the aforesaid scrape has emerged out of unused wires and cables, winding wires of electric motors etc. In that regard the Tribunal has placed reliance on its judgement in the case of Finolex Cables Ltd v. CCE and C 1998(100 ELT 517 (T) which lays down that .....

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..... er waste for home consumption which in no way connected to the demand in respect of waste and scrap of other articles other than the paper waste. On the basis of the aforesaid facts, the Tribunal has set aside the demand in respect of all the items except upholding the demand only to the extent it has been conceded by the partyrespondent in respect of rubber scrap. 2. We have heard learned couns .....

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