2007 (7) TMI 86

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal - Appeal No. E/1928 of 2003 - Final Order No. A/1892/2007-WZB/AHD - Dated:- 19-7-2007 - [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. Commr, (A) 124/VDR/2003 dated 16-4-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a manufacturer of pharmaceutical products. They .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the show cause notice proposing demand was dropped by the original authority and the same was upheld by the Commissioner (Appeals). The Department is in appeal before the Tribunal against the said order. 4.3 He also relies on the following decisions to support the proposition that clearance of waste and scrap of old and used capital goods are not chargeable to Central Excise duty : K.M. Su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the learned Advocate. We hold that the scrap of packing material and of old and used capital goods which are cleared by them cannot be considered as scrap arising out of the manufacture of pharmaceutical products and hence they are not liable to excise duty. 6. The appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X