2018 (3) TMI 1418

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..... Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed against the appellant on scrap generated during the course of fabrication of capital goods. 2. The facts of the case are that the appellant is engaged in manufacture of petroleum products and in their refinery they installed certain plant and machinery and undertaken civil work wherei .....

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..... rd the Id. Counsel for the appellant submits that the decision of the Hon'ble High Court of Rajasthan has been reversed by the Hon'ble Apex Court reported in 2011 (273) ELT 10 (S.C.) holding that the activity of fabrication of plant and machinery or civil work is not an activity of manufacture, therefore, the waste and scrap generated during the said activity is not excisable. He further s .....

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..... id activity does not amount to manufacture. In that circumstances, in terms of Note 8A of Section 15 of the Central Excise Tariff Act, the appellant are not liable to pay duty. 7. We also take a note of the fact that the Id. Commissioner (A) has relied on the decision of the Hon'ble High Court of Rajasthan in the case of Grassim Industries Ltd. (Supra) which has been set aside by the Hon' .....

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