9911796707
TMI Blog2017 (3) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... uring activity, no duty leviable - appeal dismissed - decided against Revenue. - C.E.A.NO. 56/2016 and C.E.A.NO. 73/2016 - - - Dated:- 14-3-2017 - MR. JAYANT PATEL AND MR.N. K. SUDHINDRARAO JJ. ... Appellant: (By Sri. Jeevan J. Neeralgi, Adv.) Respondent: (By Sri Rajesh Chander Kumar, Adv.) JUDGMENT JAYANT PATEL, J The appellant - Revenue has preferred the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded by the adjudicating authority is that the said items are inputs as such, seems to be mis-construed inasumuch as the description itself indicates that the said items are nothing but scrap or damaged goods which cannot by any stretch of imagination be considered as clearance of inputs or capital goods as such. When there is no clearance of inputs or capital goods as such, question of reversa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. 5. In the aforesaid decision the Apex Court hat para 14 had observed thus: 14. In the present case, it is clear that the process of repair and maintenance of the machinery of the cement manufacturing plant, in which M.S. scrap and Iron scrap arise, has no contribution or effect on the process of manufacturing of the cement, which is excisable end product, as since welding elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the items which are enlisted at para 9 of the impugned order of the Tribunal are considered they are all scrap of the repairs, more particularly, when manufacturing activity of the assessee is Petroleum Refinery. 7. When the issue is already covered by a decision of Apex Court in the above reported decision in Grasim Industries Ltd, we do not find that any question of law would arise for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
