9911796707
TMI Blog2012 (9) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... processing like cutting to specific sizes whereas in the SCN allegation was that the grog was refractory bricks broken into pieces on certain specified sizes through grinding of refractory bricks thus finding force that the impugned order-in-original has traveled beyond the scope of the SCN on this score. As in the process of grinding and breaking, refractory bricks cannot retain its shaping and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the respondents are engaged in the manufacture of fire bricks grog and declared it as non-excisable. The Department initiated proceedings against the respondent on the ground that fire bricks grog is classifiable under Chapter 6901.00 as refractory bricks. Accordingly, the show-cause notice was issued against the respondent. The ld. Adjudicating Authority confirmed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... getting reduced to specified sizes, known as grogs as they contained all the properties of refractory ceramic products. The contention is that Chapter Note 2 of Chapter 69 does not debar refractory grogs from being classified under SH No.6901.00 of CETA, 1985. 4. We have carefully considered the submissions and perused the records. The ld. Commissioner (Appeals) has found in his order as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Indore Vs, Vikram Super Cement, Hon ble CESTAT, Northern Bench, New Delhi held Waste and scrap of fire bricks to be non-excisable/dutiable following the ratio of law laid in Birla Corporation Vs. Central Excise, Raipur [2003 (162) ELT 499 (Tri)] and the Apex Court judgement in CCE, Pune Vs. Finolex Cables [2002 (146) ELT A 100 (SC)]. In the case of Visavandatta Cement Vs. CCE, Belgaum, Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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