2008 (2) TMI 72

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..... entral Excise Tariff Act, covers the metal waste and scrap arising from the working of metal and metal goods, hence not applicable - Impugned order is set aside and appeals are allowed - E/2762/2007 - 115/2008-EX(PB), - Dated:- 4-2-2008 - Shri S. S. Kang, Vice-President and P. Karthikeyan, Member (T) [Order per: S. S. Kang, Vice President]. Heard both sides. Appellant filed this ap .....

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..... (CESTAT - Del.) (iii) Diesel Components Works v. CCE, Chandigarh reported in 2000 (120) E.L.T. 648 (Tribunal). 3. The contention of appellant is that in the above mentioned decisions, the Tribunal held that scrap and waste arising in course of dismantling old and use parts of old machines is not due to mechanical working of metal in the factory, therefore, the waste and scrap arisin .....

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