2012 (7) TMI 749

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..... cts on record, the appellant is a manufacture and exporter of cycle parts. During the course of manufacture, certain waste and scrap arises. Revenue has taken a view that as the appellant was working under Notification No.41/2001-CE(NT), dtd. 26.06.01, they are liable to discharge duty on the waste as quoted in para 4(c) of the said Notification. The said para reads as under:- 4(c) any waste aris .....

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..... that there is nothing in the Notification No.41/2001-CE(NT) to availment of benefit to waste and scrap under any other Notification. As such by observing that in as much as the assessee was below the ceiling limit subscribed under SSI Notification, it stands held that the benefit of the same would be available to the assessee in respect of waste and scrap. Accordingly, the appeal filed by the Rev .....

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