2008 (12) TMI 739

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..... 80, 218 & 219/2003 - Final Order No. 1420-1422/2008 & Mis. Order Nos. M/488-490/2008 - Dated:- 12-12-2008 - Jyoti Balasundaram, Vice President and P. Karthikeyan, Technical Member For the Appellant: N.J. Kumaresh, SDR For the Respondent: V. Panchanathan, Adv. JUDGEMENT Jyothi Balasundaram:- 1. The respondents herein are small-scale manufacturers manufacturing electric mo .....

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..... SI exemption. All the three appeals of the department are only against extending the benefit of SSI exemption to scrap. 2. We have heard both sides. 3. It is the contention of the Revenue that the respondents having availed MODVAT credit on inputs used in the manufacture of electric motors bearing brand names of others in Unit-II, other goods manufactured either in Unit-I or Unit-II are not .....

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..... ent of the Hon'ble Rajasthan High Court in Union of India vs Grasim Industries Ltd. reported in 2008 (229) E.L.T. 328 (Raj.) wherein scrap has been held to be the result of manufacture, the respondents are required to have cleared the scrap on payment of duty. The demand on scrap is only to the extent of 5% as the value of clearances of branded electric motors constituted only 5% of the total .....

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