2013 (2) TMI 8

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..... ABAD] wherein held waste and scrap of metal generated out of dismantling of machinery are due to wear and tare of machine parts cannot be treated as excisable goods leviable to duty as waste and scrap as defined in note 8(A) of Section 15 of CETA 1985 - Tribunal had taken a view that scrap which is generated from capital goods is not covered by this definition as held in the favour of the assessee .....

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..... in the case of Shriram Alkali Chemicals 2010 (259) ELT 77 (Tri. Ahmd.) and held that the order in original needs to be set aside. On perusal of the grounds of appeal of the Revenue, I find that this appeal is raising only the point that the department has not accepted the decision of this Tribunal in the assessee s own case and hence this appeal is filed. I find that the first appellate authori .....

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