9911796707
TMI Blog2017 (3) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent ORDER The appellant is manufacturing of wire and cables. During the course of manufacturing of wire and cables, certain waste and scrap generated which was cleared by the appellant without payment of duty. In that circumstances, various show cause notices were issued to the appellant to demand an amount on account of reversal of value of 10% of the value of waste and scrap cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Finolex Cables Ltd. reported in 1996 (86) ELT 418 (Tribunal) wherein it has been held that waste and scrap being rejects unmarketable as wires and cables are not excisable goods and not eligible to duty. In that circumstance, it is his prayed that the appellant is not liable to pay value of 10% of the waste and scrap generated during the course of manufacturing of final goods. He also took th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944. A similar issue came up before this Tribunal in appellants own case for the earlier period wherein this Tribunal held that the appellant is not required to reverse 10% of value of exempted goods or to pay duty on waste and scrap cleared by the appellant. In these circumstances, we hold that the amount of @ 10% of the value of exempted final goods is not payable by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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