2007 (10) TMI 68

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..... ly utilized capital goods are not dutiable, so reversal of credit is not required
[Order per (Oral)]. - The Revenue is aggrieved with the Order-in-Appeal No. 300/2005-CE dated 23-11-2005 by which he has set aside three Orders-in-Original Nos. 54/2004 dated 8-11-2004 and 50 & 51 /2004 both dated 7-2-2005 passed by the Additional/Assistant Commissioner of Central Excise, Mangalore. The Commission .....

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..... Zuari Cement Ltd. v. CC & CE, Tirupathi - 2007 (210) E.L.T. 219 (Tri. Bang.) (v) Panasonic Carbon India Co. Ltd. v. CCE, Guntur - 2007 (213) E.L.T. 391 The learned Counsel furnished a copy of all these judgments. 3. The learned JDR produced a copy of a contra order in the case of Indian Aluminium Co. Ltd. v. CCE, Bhubaneswar -II - 2004 (170) E.L.T. 31 (Tri.- Kolkata). He submits that the Indian .....

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..... XV of Central Excise Tariff which clearly lays down that scrap, which is generated as a result of mechanical working of metals, are required to discharge duty. In the present case, the Capital Goods have utilized their utility and they are removed as old machineries. Likewise, drums, which have been removed in the matter, do not come within the definition of Section XV of CET. Therefore, the India .....

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