2014 (1) TMI 1785

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..... ts were cleared as scrap without payment of duty during the period from April, 2004 to February, 2005 - whether duty can be demanded on these damaged boxes - Held that: - In any case the duty on inputs damaged during the process of manufacture cannot be demanded since it is nobody’s case that the same are products manufactured by the appellant - appeal allowed - decided in favor of appellant.
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..... ehalf of the appellant relies upon the decision of the Tribunal in the case of VVF Ltd. v. C.C.E., Daman [2009 (248) E.L.T. 593 (Tri.-Ahmd.)] and submits that in that case it was held that no duty can be demanded on waste paper and waste plastic generated during the packing of soaps and this decision is applicable to the facts of this case and therefore demand cannot be sustained. He also submits .....

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..... pose of holding such waste and scrap to be marketable and hence excisable item. Even the basic criteria of manufacture, is not fulfilled inasmuch as the said waste scrap has arisen during the course of manufacture of soap." 4. On going through the decisions relied upon by the Revenue in the cases of C.C.E. & C, Calicut v. Appollo Tyres Ltd. [2005 (191) E.L.T. 648 (Tri.-Bang.)] and Viral Lami .....

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