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TMI Blog2017 (9) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... nly when such scrap arises during the course of manufacture or exempted goods - Held that: - since the manufactured goods are exempted goods, the benefit of Notification No.89 of 1995 dated 18.5.1995 would be applicable - appeal dismissed - decided against Revenue. - E/263/2008 - Final Order No. 41080/2017 - Dated:- 21-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri V. Padmanabhan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the scrap cleared without payment of duty under Notification No.89/95 is not eligible for the respondent for the reason that the said notification grants exemption to the scrap only when such scrap arises during the course of manufacture or exempted goods. Since the respondents had cleared railway coaches and parts thereof on payment of duty to M/s. San Engineering and Locomotive Co., Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t before the Hon ble High Court of Madras. Vide judgment dated 1.6.2015 in CMA No. 1182/2008, the Hon ble High Court had dismissed the appeal filed by the department holding the issue in favour of the assessee. The relevant portion is reproduced as under:- 6. The assessee availed the benefit of this Notification in respect of clearance of waste scraps arising out of manufacture of exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of Notification No.89 of 1995 dated 18.5.1995 would be applicable. The Tribunal rightly held that proviso to this Notification would not apply to the facts of the case and the erroneous payment of duty would not render the goods other than exempted goods. So long as the goods manufactured are exempted goods, waste parings, scrap arising in the course of the manufacture of exempted goods would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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