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TMI Blog2016 (2) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... s no manufacture or dutiable product in the present case. It is also found that the scrap arising out of repair and maintenance of plant and machinery; scrap arisen out of worn out capital goods and components cannot be considered as manufactured products, therefore not liable to Central Excise duty. - Decided against the Revenue - Excise Appeal No. 205 of 2007 - A/50190/2016-EX[DB] - Dated:- 5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) vide the impugned order rejected the Department s appeal. Aggrieved, the Revenue preferred the present appeal. 2. In the grounds of appeal it is urged that the respondent had set up the project in which huge quantities of steel was used for fabrication and erection. This resulted in some quantity of waste and scrap. Further, steel was also used for repairing plant and machinery. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f wear and tear of capital goods cannot be considered as product arising out of manufacture. No duty can be charged on such waste and scrap. He relied on various decisions of the Tribunal in support of his findings. We find that in the order-in-original various types of scrap which are now being sought to be charged duty have been examined in detail before arriving at the conclusion that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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