2018 (4) TMI 658

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..... ich resulted in generated of items Waste and scrap generated out of manufacturing –M.S. heavy scrap and Waste and scrap – M.S. fabricated pipes, angles, channels etc. The original Adjudicating Authority directed to examine the process which resulted in generated of item mentioned - appeal allowed by way of remand. - E/1230/09 - A/85693/2018 - Dated:- 22-3-2018 - SHRI RAMESH NAIR, MEMBER (JUD .....

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..... part of the demand while dropping of another part. He argued that the scrap was generated due to wear and tear of spares, does not amount to manufacture and Central Excise duty not applicable. He pointed out that the Commissioner ignores the order of the Commissioner (Appeals), Pune-II in an identical issue of M/s Sriram SSK Ltd. 3. Learned A.R. relied on the impugned order. 4. We have gone .....

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..... and in respondent s item (a) as para 7 while confirming demand in respect of sub para (b), (c) (d) of para 7. Item (b), (c) (d) on which demand has been confirmed are as follows:- (b) Waste and scrap generated from machining C.I. boring, M.S. S.S. borings. Details as per Annesure B enclosed. (c) Waste and scrap generated out of manufacturing M.S. heavy scrap end pieces of an .....

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