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TMI Blog2017 (9) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... emand stands confirmed by Commissioner (Appeals), in terms of the provisions of Rule 57-S (2) (c), It is noted that such provision was deleted from the statute with effect from 01.04.2000. As such, as rightly contended by the ld. advocate, the demand for the period post 01.04.2000 cannot be confirmed. As, for the period prior to 01.04.2000, by appreciating the nature of the waste and scrap, as det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f textiles and during the period April 1998 to September 2001, cleared certain waste and scrap arisen in their factory as a result of repair and maintenance of capital goods or scrap arisen from the packing material of inputs etc. Proceedings were initiated against them by way of issuance of show cause notice dated 29.04.2003, proposing to confirm demand, in terms of the provisions of Rule 57-S(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as also the scrap arisen during the course of repair and maintenance, he dropped the demand. It may also be mentioned here that the adjudicating authority while vacating the show cause notice, took note of the Board's Circular No.470/36/99-CX dated 19.07.1999 vide which its earlier Circular No.449/15/99-CX dated 23.03.1999 was withdrawn. 3. Being aggrieved with the said order, Revenue filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be confirmed. The same stands held by the Tribunal in the case of Ceat Limited Vs. CCE, Nasik - 2005 (192) ELT 380 (Tri. Mumbai). 5. As, for the period prior to 01.04.2000, by appreciating the nature of the waste and scrap, as detailed in the annexure to the show cause notice, we note that the same is not scrap of capital goods. The provisions of Rule 57S (2)(c) get invoked only when the capita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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