2005 (9) TMI 3

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..... Order-in-Appeal No. 42/2003 (V-ll)CE dated 26.07.2003 passed by the Commissioner (Appeals), Central Excise Customs, Visakhapatnam upholding the contention that dismantling of equipment and structure, condemned machinery and metal scrap generated from them does not come within the definition of waste and scrap under Section note 8 (a) to Section XV of the Central Excise Act. He has noted that the .....

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..... ce of hearing the appeal. 4. On a careful consideration of the matter, we notice that the overhauled used and condemned machinery cannot be considered to come within the definition waste and scrap appearing in Section Note 8 (a) to Section XV of the Central Excise Act. This issue has been considered in great detail in the above noted judgments. The Commissioner has relied on the finding portion .....

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