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TMI Blog2012 (6) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... g when the new plates and pipes are cut and used as a replacement for the worn out and corroded portion of the vessels, pipes etc. - the scrap has arisen on account of cutting of new sheets, plates, pipes for the purpose of replacing worn out pipes and it cannot be said that the respondents have manufactured the scrap so as to pay duty on the same – in favour of assessee. - E/77/2004 - - - Dated:- 2-5-2012 - Ms. Archana Wadhwa, Dr. Chittaranjan Satapathy, JJ. Ms. Indira Sisupal, JDR For the Appellant/s Shri Hari Radhakrishnan, Advocate For the Respondent/s Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Ms. Indira Sisupal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working of metals. It is submitted that there was no mechanical working as presumed by the Asst. Commissioner. Cutting of sheet, pipes etc., is not mechanical working. 5. On appeal filed before Commissioner (Appeals), the appellate authority set aside the impugned order of the Asst. Commissioner by taking into consideration the definition of mechanical working as defined in Chambers of Science Technology Dictionary, which is as follows :- Rolling, spinning, pressing, hammering etc. a metal to change its shape He, accordingly, held as under :- The only work undertaken with respect to the new metal plates and pipes is process of cutting them to the required size. In the process of cutting, the remnants are treated as scrap. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts remnants of new steel sheets, plates pipes etc., or old steel sheets, plates, pipes etc., cut away from the vessel, pipe, tube of the plant. Hence there can be no demand for duty for an amount of Rs.54,029/- on the scrap which are only remnants arising in the course of cutting the new plates, sheets, pipes etc., for replacing the worn out/corroded parts of the plant, vessel etc. 6. Revenue in their memo of appeal have reiterated the very same grounds which were adopted by the Asst. Commissioner for confirmation of demand. It is also their contention that the scrap arisen in the case of Hindalco Industries was in the course of dismantling of the building. However, as rightly held by ld. Commissioner (Appeals) whether this scrap is fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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